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Eight states (Rhode Island, Utah, Connecticut, New Hampshire, Kentucky, Florida,
Virginia, and Pennsylvania) did not approve or ratify the amendment.
Texas and Louisiana were forbidden by their own state constitution to empower the
federal government to tax their citizens.
Vermont and Massachusetts rejected the amendment with a recorded vote count, but later
declared it passed without a recorded vote only after the amendment had been declared
ratified by Knox.
Tennessee, Ohio, Mississippi, California, and Washington violated their own state
constitutions during their ratification procedures.
Minnesota had not sent any copy of its resolution to Knox, let alone a signed and sealed
copy, as was required by law.
Oklahoma, Georgia, and Illinois had made unacceptable changes in the wording, as did
some of the above states (in addition to the other unacceptable procedures).
When you deduct these 21 states, you only had a proper ratification by only 27 states, far less
than the Constitutionally-mandated 36.
Because of his diligence, Benson was arrested and imprisoned on income tax charges, but
later released.
Why the Federal Government Doesn’t Have Jurisdiction Over States
According to Article I, Section 8 of the Constitution of the United States: “The Congress
shall have power ... to exclusive legislation in all cases whatsoever, over such district (not
exceeding ten miles square) as may, by cession of particular States and the acceptance of
Congress, become the seat of the Government of the United States, and to exercise like authority
over all places purchased by the consent of the legislature of the State in which the same shall be,
for the erection of forts, magazines, arsenals, dockyards, and other needful building...”
This passage reveals the true intention of our forefathers, which was for the Federal
Government to coordinate the efforts of all the States in order to combine their resources when it
came to things like trade and defense, since the States were actually like separate countries.
Therefore, the Congress only had jurisdiction over the area of Washington, D.C., and non-state
territories like Alaska, and Hawaii (before they became states); and the present countries of
Puerto Rico, Virgin Islands, Guam, American Samoa, and others; and Federal property such as
military bases. This area will be hereinafter referred to as the District (as in the District of
Columbia), as it is in the United States Code (see 26 USC 7701(a) (1), and 26 USC 3121(e) (1) ).
Since America is a Republic, and not a democracy, the Government has a responsibility to
protect the inalienable rights of its citizens, as granted by the Constitution, rather than to grant
privileges, known as civil rights, which are decided by the will of the majority. When the
sovereign state citizen gave power to the State Constitution, which created State Government;