By Mike Bibb

"During that year, there was a 1% additional tax on the taxable income over $20,000.00 and not exceeding $50,000.00; 2% additional tax on the taxable income over $50,000.00 and not exceeding $75,000.00; 3% additional tax on the taxable income over $75,000.00 and not exceeding $100,000.00; 4% additional tax on the taxable income over $100,000.00 and not exceeding $250,000.00; 5% additional tax on the taxable income over $250,000.00 and not exceeding $500,000.00; and 6% additional tax on the taxable income over $500,000.00.

To put these numbers into perspective, the U S BLS indicated that $50,000.00 in March of 1913 would equate to $1,627,969.39 in February of 2025; $500,000.00 in March of 1913 would equate to $16,279,693.88 in February of 2025." — "Tax Day April 15, 2025," Richard McDonough, The Beat, April 15, 2025
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Now that the frustration and confusion of this year's April 15 Tax Day has passed, most people can semi-relax, content they've struggled through another spring ritual of recording wage statements, expenses, deductions and a myriad of other taxable requirements in determining additional payments owed or refunds they may be granted by the overlords at the IRS.

Mr. Richard McDonough's article "Tax Day April 15, 2025," succinctly illustrated the primary point of my similar income tax column appearing in "The Beat" on April 1, 2025 ("IRS Reform Begins") — the income tax amendment was conceived and designed to be applied to wealthy individuals, companies and corporations who actually received a taxable income from stock purchases, manufacturing, sales and services of their products.

The 16th Amendment to the U.S. Constitution was never intended to be imposed upon people who worked for a wage or salary, as such remuneration was merely payment for their time and labor and not Constitutionally taxable unless applied equally. — Article 1, Sec 9, Par. 4.

As McDonough remarked, even a single person had to earn over $3000.00 in 1913 money before paying a 1% income tax. According to the Bureau of Labor Statistics, that would be about $97,678.00 in today's dollars.

A married couple needed $4000.00 in 1913 before paying an income tax — $130,237.00 in 2025.

Obviously, these requirements must have been applicable to a select group of people and organizations. An ordinary wage earner and family wouldn't be receiving this kind of income in 1913.

McDonough's figures clearly explain the majority of folks were not in the $50,000 - $500,000 income range (1913 dollars). Which, as he shows, would equate to $1,627,969 - $16,279,693 today.

However, some businesses must have been.

For instance, steel companies, railroads, oil corporations, construction firms, emerging auto manufacturers and other industries were probably making these amounts of money. Consequently, a 3%, 4% and 5% income tax on the profits of these organizations would generate large amounts of revenue for government tax collectors.

Many times more than the average wage of a normal worker.

Today, that concept hasn't changed. CEOs, company presidents and board members, stockholders and Wall Street investment firms have millions and billions of dollars tied up in Fortune 500 outfits.

An assembly line technician, mechanic and waitress only have their time, skills and bi-weekly paycheck.

Also, most employees don't have additional investments in the companies they work for or received money from beyond their agreed compensation.

Hardly the same. But, there's a whole lot more of them, and like grains of sand their small amount of taxes can add up to mounds of money for the government.

Only sooner. Income taxes, and other taxes, are automatically withheld from an individual's paycheck before he ever receives it. IRS is paid first, then the worker gets what's left.

That's the trick. While the IRS and federal courts enforce constantly changing tax regulations, the corporations can pass their tax obligations to the consumer in the form of higher costs for their products, while the neighborhood handyman has to keep detailed records of charges and expenses to satisfy IRS rules.

This hodgepodge of mind-numbing regulatory mandates has evolved the past hundred years into a yearly time-consuming task of churning out calculations, deductions and verifiable receipts. Particularly, for the guy/gal who's just trying to keep cereal on the breakfast table, pay the mortgage and their local, state and federal taxes — at the same time.

They don't have the convenience of employing expensive tax lawyers, certified accountants and Washington lobbyists to help smooth the process of their annual "Render unto Caesar" obligation. Their allowable deductions are determined by Caesar and his minions.

Yet, the lawful applicability of the Tax Code and 1040 Forms are rarely mentioned. It's naturally assumed the income tax applies to everyone and everything when, upon closer examination, that's probably not the case.

Unless a truck driver, school teacher, restaurant cook, newspaper reporter, hardware salesman, store clerk and hundreds of other occupations routinely receive over $1 million a year.

Otherwise, maybe Elon Musk and President Trump's Department Of Government Efficiency (DOGE), will begin looking into the lawfulness of the current manner the Internal Revenue Service is conducting their business.

If so, they may eventually come to the conclusion something's out of wack in the way IRS has been operating, nor is the practice federal district courts have interpreted and enforced certain income tax regulations been kosher.

Income is not individual wages any more than a NASCAR stock car is comparable to a Pinewood Derby racer. Just because income and wages involve money and a NASCAR and Pinewood Derby racer have four wheels, does not make them the same.

Hopefully, someone will eventually figure out this scam and return the taxing duties of the IRS to its original intended purpose — a government collection agency to gather income taxes from businesses and individuals who have actually received taxable income — as established in 1913 by the 16th Amendment.