Documente Academic
Documente Profesional
Documente Cultură
Treatise
on
Taxation
Alan Lewis Painter
Advanced Student, Organic Laws Institute
Common Law 2015
TABLE OF CONTENTS
TERRITORIAL STATES OF THE UNITED STATES TODAY ____1
The Law in California and in Arizona ________________1
The Law in the State of California and in the State of
Arizona________________________________________2
The State of California ____________________________2
State of Arizona _________________________________9
United States in Congress assembled, conformable thereto. The inhabitants and settlers in the said territory shall be subject to pay a part of the
federal debts contracted or to be contracted, and a proportional part of the
expenses of government, to be apportioned on them by Congress according to the same common rule and measure by which apportionments thereof shall be made on the other States; and the taxes
for paying their proportion shall be laid and levied by the authority and direction of the legislatures of the district or districts, or new States, as in the
original States, within the time agreed upon by the United States in
Congress assembled.
40006. In this state means within the exterior limits of the State of
California and includes all territory within those limits owned by or
ceded to the United States of America.
Part 20. Emergency Telephone Users Surcharge Law
Chapter 1. General Provisions and Denitions
41005. In this state means within the exterior limits of the State of
California and includes all territory within those limits owned by or
ceded to the United States of America.
Part 22. Hazardous Substances Tax Law
Chapter 1. General Provisions and Denitions
43009. In this state means within the exterior limits of the State of
California and includes all territory within those limits owned by or
ceded to the United States of America.
Part 23. Integrated Waste Management Fee Law
Chapter 1. General Provisions and Denitions
45008. In this state means within the exterior limits of the State of
California and includes all territory within those limits owned by or
ceded to the United States of America.
Part 31. Diesel Fuel Tax Law
Chapter 1. General Provisions and Denitions
60017. In this state or in the state means within the exterior limits of the State of California and includes all territory within these
limits owned by or ceded to the United States.
(7) Persons who are serving as grand or trial jurors in any court of
this state.
(8) Persons who are the subject of conservatorship.
(b) No person shall be excluded from eligibility for jury service in
the State of California, for any reason other than those reasons provided by this section.
Here again, the State of California is inferred to be a subdivision of the United States (federal territory), and State refers to that particular federal territory.
It is quite clear from the above that the State of California is a territorial State, not a free and independent
state. Furthermore, federal territory (which includes territorial States) is the only place where taxation may occur as an
exercise of the (Confederacy) Congresss proprietary Power
(the authority of the owner over its property).
The importance of this is: The State of California exercises localized federal proprietary Power when it enforces
taxation: be it in the form income taxes, drivers license fees,
motor vehicle registration fees, property taxes, etc. Howeverthis is the crucial pointit improperly exercises that
proprietary Power in California, a free and independent
state, where it has no authority. To be clear: For the inhabitants of California, the imposition of those taxes is an attachment of a foreign power.
This should sound familiar. In the Declaration of Independence of July 4, 1776, it was complained that:
He has combined with others to subject us to a jurisdiction foreign
to our constitution, and unacknowledged by our laws; giving his assent to their acts of pretended legislation For imposing taxes on us
without our consent;.
State of Arizona
Let us now turn our attention to the State of Arizona.
A search of the State of Arizona Constitution turns up no
denition for State of Arizona. In fact, said denition is also
not to be found in the Arizona Revised Statutes. Nonetheless,
the following is found.
Revised Statutes
Title 1. General Provisions
Chapter 2 Law and Statutes
1-215
14. Includes or including means not limited to and is not a term of
exclusion.
37. State, as applied to the dierent parts of the United States, includes
the District of Columbia, this state and the territories.
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39. United States includes the District of Columbia and the territories.
State is specically dened in subsection 37 as applied to parts of the United States, and it was shown earlier
in this treatise that the United States is federal territory; in
other words, State is not dened in terms of the United
States of America.
Note also in subsection 37, State includes this
State, which must be the State of Arizona since all statutes
in the State of Arizona Revised Statutes ow from the State
of Arizona Constitution.
Often in statute law, includes and including are
dened as terms of exclusion (meaning that everything but
what is listed is excluded). However in the State of Arizona
Revised Statutes, in subsection 14, those terms are specically dened to not be terms of exclusion. Rules of statutory
construction, both federal and State, require that items in a
list (as in subsection 37) must have something common; in
that subsection, the items are all territorial in nature. Thus, in
subsection 39, the denition of United States can be expanded to encompass all territorial States (50 of them), of
which the State of Arizona is one.
While the phrase in this State is used in State of Arizona statutes, it is not in itself a legal term dened in statute.
However, we do nd ve instances in the Revised Statutes of
State being dened; thus, State is a legal term.
State of Arizona Revised Statutes
30. Power
Chapter 1. Arizona Power Authority
Art. 1. Administration
30-101. Denitions
In this chapter, unless the context otherwise requires:
12. "State" means the state of Arizona.
35. Public Finances
Chapter 3. Public Indebtedness
Art. 3.1. Tax anticipation Notes
35-465. Denitions
In this article, unless the context otherwise requires:
7. "State" means the state of Arizona.
38. Public Ocers and Employees
Chapter 5. social Security and Retirement
Art. 4. Public Safety Personnel Retirement System
38-842. Denitions
In this article, unless the context otherwise requires:
46. "State" means the state of Arizona, including any department,
oce, board, commission, agency or other instrumentality of the
state.
41. State Government
Chapter 9. Civil Rights
Art. 8. Public Accommodation Services
41-1492. Denitions
In this article, unless the context otherwise requires:
16. "State" means the state of Arizona.
45. Waters
Chapter 10. State Water and Power Plan
Art. 1. In General
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45-1702. Denitions
In this article, unless the context otherwise requires:
10. "State" means the state of Arizona.
Relative to Californias juror qualication law, it was suggested that the structure of the statute was inverted and that
it would be easier to understand if it were positively stated.
Note that the State of Arizonas juror qualication law is positively stated and that it is much easier to understand. That
said, the juror qualications in the State of Arizona are nearly
identical to the State of Californias juror qualications. The
qualications are that one must be:
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