Los Angeles County Assessor John Noguez is being investigated by the Los Angeles County District Attorney of the State of California, because it appears he illegally lowered assessments for his friends and campaign contributors.
The local newspaper, the Daily Breeze, asked in its April 30 editorial why should the assessor be elected in the first place? The Breeze concludes its editorial by claiming certain posts like the assessor’s office “are best filled by competent civil servants.”
The Breeze editorial illustrates how abysmally ignorant the media in America has become. Assessment is an essential element of direct property taxation. When tyrants such as kings imposed direct taxes, employees of the tyrant assessed and collected direct taxes such as the property tax. However, after Americans got rid of the British monarchs in America, a substitute for the unique tyrannical power of direct taxation possessed by the king had to be found. Without a tyrant in command of a country the people are free to devise their own solutions to society’s problems.
George Washington’s dictatorial combination of a President of the United States of America, who took the oral oath of office of President of the United States, proved to be the making of the modern dictator/tyrant. The President with executive power, the President of the United States of America, would appoint with the advice and consent of the Senate, an assessor and Collector of Internal Revenue; together these two officers of the United States assessed and collected all federal taxes until 1952, when the use of officers of the United States was terminated and all collection of federal taxes proceeded by voluntary assessments and government employees.
Federal taxes can be assessed and collected by the one person who occupies two offices, the President of the United States of America and the office of President of the United States, because federal taxation is based upon a connection to the federal territory owned by or subject to the exclusive legislative power of the United States of America. The Administration of the President of the United States consisting of employees and a few administrators appointed by the President of the United States of America, with the advice and consent of the Senate assess and collect revenue internal to the United States, the federal territory of the United States of America. The executive authority of the United States of America brings all litigation permitted by federal legislation in the name of the United States of America in the federal courts created by federal legislation.
In the 50 States, the governor occupies one office and that office does not exercise executive authority over property belonging to the Confederacy, the United States of America. The President of the United States of America could appoint tax assessors because taxes were being assessed within the United States, the territory owned exclusively by the United States of America.
Voluntary self assessment of real property taxes in the 50 States, of course, cannot be transferred to a so-called competent civil servant as the Breeze suggests, because the power to tax, as with all personal government power, rests in the people and is inalienable.
The truth is the power of the people to assess and collect taxes is a personal power limited to their personal wealth. A person may assess, collect and pay a tax which she or he has personally levied on himself or herself that person has no power alone or with others to levy a tax on any other person or persons. The power in the American people to tax and govern without consent does not extend beyond the territory owned by or subject to the exclusive legislative power of the United States of America.
You can’t learn taxation by reading a newspaper, but you can learn everything there is to know about taxation, if you first enroll and complete my Basic Course in Law and Government. After you complete that Course you can qualify to take my Advanced Tax Course. To enroll in either Course, contact me at email@example.com
Dr. Eduardo M. Rivera