"… a decree from Caesar Augustus for all to be taxed"

My first Gazette Christmas column contemplated how many were still haunted by Miss Greer Garson’s voice in the opening narration of the 1958 animated version of “The Little Drummer Boy,” one of the few indelible remaining memories of my youth from Christmases long past.

The King James Version of Luke 2:1 reads:

“And it came to pass in those days, that there went out a decree from Caesar Augustus, that all the world should be taxed.”

Her narration continued with, “To disobey the Roman Emperor meant certain death,” as the viewer watched the diverse procession to Bethlehem, “…young and old; famous and mighty; and some not yet known, but would be revered for all time. They were good people who could ill afford the cruel tax about to be imposed upon them.”

For those like myself who believe in the power of God’s word or the hardest zealot of the atheist religion (I don’t share their belief in negative proof but God teaches me to be tolerant) it certainly is worthy to note the details of this child’s birth celebrated every Christmas. The Gospels make it difficult to dismiss this Roman decree which determined Christ’s grim birthplace into this world - in a cave with lowly animals and shepherds in the City of David.

Readers of past columns on despotic taxation will not be surprised I’ve found it timely to type once again about current politburo machinations unfolding in our modern Rome on the Potomac. To those interested in reading more on world tax history from ancient times to present, I always recommend Prof. Charles Adams’ book entitled, “For Good & Evil: the Impact of Taxes on the Course of Civilization,” which includes how encompassing the power of Rome applied to Christ’s time on earth. This earthly journey begins with Christ’s birthplace soiled and dictated by Roman despotism as Caesar Augustus mandated return to cities of origin to be taxed. To understand the meaning of Jesus coming from the lineage of David is very powerful, if not predictable to anyone familiar with the history of that era and Old Testament teachings.

In 1996, House Majority Leader Dick Armey’s office contacted me (the more prolific Prof. Laband was not in country) about the federal tax code given our research on how deleterious redistributive activity is to the US economy. Our prior research found almost a fourth of measured GNP (yes we’re that old, before the more politically correct GDP nomenclature became the norm) was devoted to legal/political activity of this sort. Mr. Hauser (member of the board of overseers at the Hoover Institution) cited Citizens for an Alternative Tax System founding about 10% of this loss resulted solely from our complex, non-uniform tax code. Prof. Armey found the number one issue lobbied on Capitol Hill is the tax code, which must (Art. 1, Sec. 7) originate in the HoR.

I wasted little time reminding the Majority Leader’s Chief of Staff the federal govt. was NOT designed to be financed by an income tax. Our first unconstitutional federal income tax imposed by Lincoln and the Republicans was finally abolished in 1872 along with efforts to repair the faith in our nation's currency diminished by our first fiat money issued under Republican hegemony. The federal income tax was reintroduced (without President Cleveland’s signature) via the Wilson-Gorman Tariff in return for tax relief Ag and raw material producing States desired. The following year the SCotUS correctly ruled it unconstitutional (1895) and would not be implemented again until the 16th Amendment (1913). I further stressed the uniformity clause (Art. 1, Sec. 8, Clause 1) still applies and our thousands of pages of tax code were not put in place to facilitate uniformity (the Confederate Constitution added text to this clause to make clear their tax code would not be used to foster one branch of industry over another) but deaigned to promote specific interests over the general welfare of our citizens.

I told him little surprise Prof. Armey found the tax code the number one source of lobbying activity as the unconstitutional 435 limit (1929) reduced real representation where only about 200 members of Congress had to be bought/persuaded to pass some specific change in the tax code for some wealthy or well connected special interest. This decreased real representation increases incentives to hire lobbyists. If Majority Leader Armey sincerely wanted the influence and amount of lobbying activity to diminish in DC, abolish the labour union this 435 limit established, boxing out a more diverse, representative body impacting the price of political favours in the House. While this did not make it into Mr. Armey’s 1996 “How Taxes Corrupt” Wall Street Journal editorial, text on uniformity did. Given the likelihood Prof. Armey or any other House member (certainly not Boob Riley) would take their oath of office seriously… when asked what I considered a ‘second-best’ solution, I suggested the Hall & Rabushka Plan - at that time it was the first many heard ‘post-card sized tax form’ words buzzing in DC.

Hall & Rabushka Plan would only allow a uniform standard deduction (Mr. Hauser used $16k to be indexed to inflation in keeping with poverty line/median income data) for every taxpayer then a 20% flat tax on every taxable dollar earned above the set standard deduction for all. With median individual income at about $32k; $45k for households and poverty line approx. $12k per person; $25k for a 4 person household, something around $16k may still be in range today. Someone earning $16,001 would pay 20 cents in federal income tax which is about 0% ($0.20/$16,001) and one earning $20,000 pays $800 in federal income tax which is a 4% effective rate ($800/$20,000). Higher incomes pay closer to the 20% rate as this standard deduction (without any loopholes, AMT, etc.) becomes less significant. Consider an income of $200,000 that pays $36, 800 in federal taxes which is an 18.4% effective rate - i.e., approaching the 20% rate.

This would indeed send short-run shock waves through the tax preparation industry. Most members of Congress will not have the courage to move forward toward taxation of this sort more in line with the letter and Spirit of the document they’ve taken an oath to uphold. A moratorium on ANY other changes in the tax code must be a part of the plan and allow taxpayers time to adjust. The first year, taxpayers may file either the old form(s) or the post-card, then everyone most file the “Hall & Rabushka” postcard the following year. The only way to get northern shippers to secede from the Articles of Confederation and Perpetual Union was to guarantee the federal govt. would not abolish the importation of slaves for at least 20 years and it was in fact done the first year permitted in 1808. There is no reason such a long adjustment period is required for a change of this sort. Historically Americans have accepted taxation which does NOT exceed 20% and very quickly adapt to changes in the federal tax code. Those who champion ‘progressive’ taxation can tout the Hall & Rabushka Plan has very low incomes directly paying NO federal income tax and higher incomes pay more in real and nominal terms. Extremely high incomes (think large corporations) effectively pay 20% tax rates as the small nominal standard deduction will have minute impact on reducing their rate below the flat 20%.

There may be a few in our Alabama House delegation (Messrs Aderholt, Brooks, Palmer?) who understand the merits of this tax plan. My few interactions with my Congressman and Mr. Sessions suggest they’re not intelligent enough to understand the economics of this tax plan. It doesn’t really matter if ‘Cash Register’ Shelby understands, he’s made it clear he cares more about political contributions than the general welfare of our State and nation. The current distraction of our special election is yet another in deceivers’ weapons of mass distraction arsenal to thwart any discussion toward curbing our complex, despotic tax code currently addressed on Capitol Hill.

A short recap. Republocrats were clearly rattled when barely enough (50.3%) primary voters decided to reinstate the duly elected Alabama Supreme Court justice to avoid wasting even more taxpayer money in a run-off. Some said the 0.3% margin was driven by those who wanted to reverse federal Judge Myron Thompson’s poor ruling and wrongful removal of this ELECTED judge however poor/incompetent this or any other judge shown her/himself to be. The sage old retort asserts, “Two wrongs do not make a right.” This certainly applied to the Moore/Thompson debacle. Some forgave Moore sincerely thinking he did not know what he was doing. Also, Moore was placed in the subordinate position to Thompson who should have known better (although given his ivy league education, likely ignorant as well) and guarded/preserved Moore’s civil rights even when the victim is not of a mind to know/understand his own rights. Most despairing, it appears Judge Thompson enjoys opportunities to use Roy Moore types to further destroy our civil rights in Alabama. It was long past time for Chief Justice Moore to mature and be an effective advocate for our state under federal hegemony.

Sadly, Moore squandered the wonderful second chance voters gave him to learn from past failure and use it well. I was among the voters who wanted to reinstate a Christian man worthy of forgiveness who I prayed had learned from past mistakes and hubris to be a sound Chief Jurist of Alabama. I sat at a table with Roy Moore in Auburn. It seems he simply cannot comprehend a Christian so confident in God’s Word, Message and Power that I find those who wish to impose my faith on others repulsive. Much has been made of the child molestation charges which I would struggle with as legal charges. What I find repulsive is Roy Moore has continually shown himself as one who has no problem forcing his mind, body and understanding of good spirit on others just like Barr, Clinton, Condit, Conyers, Domenici, Edwards, Ensign, Frank, Franken, Foley, Gingrich, Hastert, Hyde, Kennedy, Packwood, Weiner and Trump who also quickly come to mind as more recent examples.

Mitch McConnell’s pouring money into reinstalling Strange to champion corporate welfare coupled with this first run of prohibiting crossover voting in taxpayer funded primary runoffs boxed out big govt. modern Democrat extremists from bailing out the corporate welfare extremist candidate they preferred over big govt. right social welfare extremist Moore. Current Chair of the Moore Campaign, Bill Armistead, who championed Felon Hubbard's special election to politically steal $437 mil. from our trust fund via a special election (49 days before a general election where it was certain to fail) offers no confidence a Senator Moore will be any different than the big govt. extremists he'd replace. Those who want to vote for small government candidates (Books and Pittman combined didn’t place second) can’t survive the rigged primary process and aren’t allowed on a general election ballot where our Sect. of State thinks it OK to eliminate elections denying voters’ civil rights to write-in if there’s only one duopoly candidate. Sect. Merrill thumbing his nose at the federal courts after ruling against Alabama’s excessively restrictive ballot access laws on special elections makes the results even more despotic. Much ink and oxygen has been exerted on dynamics of weapons deployed these past weeks.

Now comes the hue and cry to return to wasting my vote on the modern Democrat after letting the corrupt Republicans back into Alabama without firing a shot. The interesting timing for this big govt. extremist is how long it took to go after the progressives who murdered four children in Birmingham. Nice to finally prosecute this cold case for PR purposes; where was the Party when prosecuting the progressives of that era may have made a difference? Justice delayed has indeed been justice denied. Where was Mr. Jones when I was fighting the wrongful taking of (mostly black, poor rural landowners) property by our corrupt, racist Alabama State Lands Division? Hard to imagine a Mr. Jones who’s championing the same worn current progressives playbook (increase min. wage, etc.) which disproportionately harms teens, minorities discriminated against and single moms will be any more useful at stopping the harm done by the progressives of today. We (me and my eldest Godson Peter) have been fighting corruption against rural back churches in my county these past three years and I forecast Mr. Jones will be just as useless and dismissive getting the federal DoT's civil rights division to do anything about these wrongdoings as Sessions, Shelby and if/when elected a Senator Moore.

My conscious will not allow me to waste my vote on either of these two extremists anointed by this rigged duopoly system. From the outset I thought it was a squandered opportunity for the Alabama Constitution Party to endorse Moore. The Party’s moniker suggests they’d champion the Constitution where their federal candidate would not be advancing any specific interest and allow competition to promote the general welfare. Imagine how Christianity would again prosper without coercive Moore types as an example turning off genuine Christians and those searching for God’s Truth. The Libertarian Party of Alabama announced their write-in candidate (Ron Bishop) not allowed on the ballot and there’s some other non-party/independent write-in candidates for those who wish to participate but can not bring themselves to waste their vote on either of these two flawed duopoly candidates allowed on the ballot. If enough non-duopoly voters show at the polls to beat the margin victory, the Republocrats will take notice. My forecast is yet another low voter turnout result continuing the current embarrassment under the corrupt dominant Party of the moment. Alabama is now as backward as the rest of the nation bouncing back and forth between the two corrupt Parties wondering why things improve for those in power as the general welfare continues to decline.

This column is intended to be at least one sobering moment in your 2017 Christmas celebration to think about the age old issue of standing against despotism in our federal, local and State governments. It is my sincere prayer all who know the power of Jesus Christ’s teachings will take Him into their hearts this blessed season and overcome the weapons of mass distraction at the hands of the ruling elite who have made a modern Roman (Soviet style/command and control) government their god. I know the Holy Spirit in Jesus Christ, Son of the true God is indeed greater than the spirit of evil in the sons of Nimrod, Caesar(s) et al because it is His name which remains above all nations. This small Child of God, relegated to be born in a cave at the behest of a despot setting the world on a course toward increasing darkness; in the City of David, with the lowest of mankind by worldly standards would do more to bring light and the Spirit of Zion to a wicked world than Rome could possibly contain. And yes… the Spirit of Zion has nothing to do with geography - it does not recognise geopolitical boundaries of man.

Use this sort of Truth and Light as you celebrate the beginning of Jesus Christ’s path in this world during the Christmas season, understand the magnitude of the mission His Father set Him upon. If you truly believe and adhere to His teachings, it destroys the power of death and darkness in this world. Without this fear Rome’s (and the many leviathans to follow) ability to advance their despotic ends is thwarted. Jesus showed us the way - it is up to us to have the courage, faith and wisdom to follow. If we do not stand well against evil and corruption in our everyday lives, we are failing Him and the righteous efforts many suffered so mankind may not be compelled to endure the agony of Roman despotism again.

Postscript: many thanks to all who sent comments and more input about Mayor Fuller's 'moneychanger' game in Opelika. As I type this column at the end of another Thanksgiving celebration of our blessings, I'm reminded of the courage and wisdom of the Plymouth colony recorded by Gov. Bradford. Imagine if they'd not given up on their failed common storehouse generating the famine and misery they endured to assign property rights to one’s own harvest; we'd likely never know of their success at overcoming more public interest rhetoric and theory to actually prosper in reality securing God's blessings for themselves and their posterity. Liberty and property have a history of being a fertile environment to bring out the best in societies.

Use this sort of Truth and Light as you celebrate the beginning of Jesus Christ’s path in this world during the Christmas season, understand the magnitude of the mission His Father set Him upon. If you truly believe and adhere to His teachings, it destroys the power of death and darkness in this world. Without this fear Rome’s (and the many leviathans to follow) ability to advance their despotic ends is thwarted. Jesus showed us the way - it is up to us to have the courage, faith and wisdom to follow. If we do not stand well against evil and corruption in our everyday lives, we are failing Him and the righteous efforts many suffered so mankind may not be compelled to endure the agony of Roman despotism again.

Postscript: many thanks to all who sent comments and more input about Mayor Fuller's 'moneychanger' game in Opelika. As I type this column at the end of another Thanksgiving celebration of our blessings, I'm reminded of the courage and wisdom of the Plymouth colony recorded by Governor Bradford. Imagine if they'd not given up on their failed