Posted by BillyJoe on September 27, 1998 at 00:06:39:
In Reply to: Where are the liability statutes? posted by Paul Andrew Mitchell, B.A., M.S. on September 26, 1998 at 01:37:13:
"[E]quity acts in personam ("against the person"), while the law acts only in rem ("against the property"). Thomas Conyngton & Louis O. Bergh, Business Law, 4th ed. (The Ronald Press Company, 1949), p. 10. "One of the distinguishing features between the civil law of Rome and the common law of England is that the civil law acted personally, while the common law acts territorially." Jones v. Hines, 47 So. 739, 157 Ala.642, 15A C.J.S., Common Law, § 1.
"Chancery's method of enforcing her decrees by compelling the defendant to obey them under penalty of imprisonment was, no doubt, originally borrowed from the canon law." William Walsh, A Treatise on Equity (Callaghan and Company, 1930), p. 44.
In its beginning, equity was what its name implies, and to a considerable extent it still is: "justice" as opposed to "law," a reach for fairness in the particular case as distinguished from enforcement of general rules. Charles Rembar, The Law of the Land: The Evolution of Our Legal System (Touchstone Books, 1980), p. 280.
bill in equity.
The mythical creation of the law, called a quasi contract, was adopted for the purpose of enforcing a legal duty by an action in form ex contractu, but in reality in the nature of a bill in equity. Schaeffer v. Miller, 41 Mont. 417, 109 Pac. 970, 137 A. S.R. 746. 2 R.C.L. 749 (1914).
Rights in rem are the subject-matter of the law of property, rights in personam of the law of obligations. * * * Rights in rem are the province of the law of property, rights in personam of the law of obligations. Barry Nicholas, Roman Law (Oxford Univerity Press, 1962), pp. 101, 158. ". . . Chancery acts in personam by means of the subpoena [summons], and this is its charactertic mark. * * * Throughout the several departments of jurisdiction runs the common principle that the Chancellor addresses himself directly to the conscience of the individual, acting inpersonam by means of the subpoena and being therefore independent of territorial limits of jurisdiction." Sir Carleton Kemp Allen, Law in the Making, 7th ed. (Oxford University Press, 1964), pp. 408, 413
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: Answer: except for the exact sections listed
: in the IRC definition of "withholding agent",
: at IRC section 7701(a)(16), there is no
: statute in the IRC imposing any specific
: liabilities for the federal income tax
: upon Citizens of the United States of
: America, i.e. those who are eligible
: to serve in the House or Senate (lawmakers)
: or in the White House. See 1:2:2, 1:3:3,
: and 2:1:5 for the Qualifications Clauses.
: Then see Alla v. Kornfeld for a standing court
: construction of the Diversity Clause
: at 3:2:1, discussed elsewhere in this
: forum. It held that federal citizens were
: not contemplated when the organic federal
: constitution was first ratified, and
: Congress cannot amend that constitution,
: no matter WHAT they may try to cram down
: our throats. See Eisner v. Macomber for
: standing authority on this latter point.
: So, if you are a withholding agent, you are
: holding money which is payable to the
: United States; until such time as you have
: actually paid that money, you are liable
: for payment of it -- every last penny of it!
: This makes perfect sense, when you stop
: to think about it. :)
:
: /s/ Paul Andrew Mitchell, B.A., M.S.