The Story of the Buck Act


                        Richard McDonald

                            edited by

                   Paul Andrew Mitchell, B.A., M.S.

     In order  for you  to understand  the full import of what is
happening, I must explain certain laws to you.

     When passing  new statutes,  the Federal  government  always
does everything according to the principles of law.  In order for
the Federal  Government to  tax a  Citizen of  one of the several
states, they  had to create some sort of contractual nexus.  This
contractual nexus is the "Social Security Number".

     In 1935,  the federal government instituted Social Security.
The  Social  Security  Board  then  created  10  Social  Security
"Districts".   The combination of these "Districts" resulted in a
"Federal area"  which covered all the several states like a clear
plastic overlay.

     In 1939,  the  federal  government  instituted  the  "Public
Salary Tax  Act of  1939".   This Act  is a  municipal law of the
District of  Columbia for taxing all federal and state government
employees and those who live and work in any "Federal area".

     Now, the government knows it cannot tax those state Citizens
who live and work outside the territorial jurisdiction of Article
1, Section  8, Clause 17 (1:8:17) or Article 4, Section 3, Clause
2 (4:3:2) in the U.S. Constitution.  So, in 1940, Congress passed
the "Buck  Act", 4 U.S.C.S. Sections 105-113.  In Section 110(e),
this Act  authorized any  department of the federal government to
create a  "Federal area" for imposition of the "Public Salary Tax
Act of  1939".   This tax is imposed at 4 U.S.C.S. Sec. 111.  The
rest of  the taxing  law is  found in  the Internal Revenue Code.
The Social  Security Board  had already  created a "Federal area"

     4 U.S.C.S.  Sec. 110(d).   The  term  "State"  includes  any
     Territory or possession of the United States.

     4 U.S.C.S.  Sec. 110(e).   The term "Federal area" means any
     lands or  premises held or acquired by or for the use of the
     United States or any department, establishment, or agency of
     the United  States;   and any  Federal  area,  or  any  part
     thereof, which  is located within the exterior boundaries of
     any State,  shall be  deemed to  be a  Federal area  located
     within such State.

     There is  no reasonable  doubt that  the federal  "State" is
imposing an excise tax under the provisions of 4 U.S.C.S. Section
105, which states in pertinent part:

     Sec. 105.  State, and  so forth,  taxation affecting Federal
     areas;  sales or use tax

     (a) No  person shall  be relieved from liability for payment
     of, collection  of, or  accounting for  any sales or use tax
     levied by  any State,  or by  any  duly  constituted  taxing
     authority therein,  having jurisdiction to levy such tax, on
     the ground  that the sale or use, with respect to which such
     tax is levied, occurred in whole or in part within a Federal
     area;   and such  State or  taxing authority shall have full
     jurisdiction and  power to  levy and collect any such tax in
     any Federal  area within  such State  to the same extent and
     with the  same effect  as though such area was not a Federal

     Irrespective of what the tax is called, if its purpose is to
     produce revenue, it is an income tax or a receipts tax under
     the Buck Act [4 U.S.C.A. Secs. 105-110].

     Humble Oil & Refining Co. v. Calvert, 464 SW 2d. 170 (1971),
     affd (Tex) 478 SW 2d. 926, cert. den. 409 U.S. 967, 34 L.Ed.
     2d. 234, 93 S.Ct. 293.

     Thus, the obvious question arises: What is a "Federal area"?
A  "Federal   area"  is   any  area  designated  by  any  agency,
department, or  establishment of  the  federal  government.  This
includes the  Social Security  areas  designated  by  the  Social
Security Administration, any public housing area that has federal
funding, a  home that  has a  federal bank  loan, a road that has
federal  funding,   and  almost   everything  that   the  federal
government touches  through any  type of  aid.    Springfield  v.
Kenny, 104  N.E. 2d 65 (1951 App.).  This "Federal area" attaches
to anyone  who has  a Social  Security  Number  or  any  personal
contact with  the federal  or state  governments.   Through  this
mechanism, the  federal government usurped the Sovereignty of the
People, as  well as  the Sovereignty  of the  several states,  by
creating "Federal  areas" within  the boundaries  of  the  states
under the  authority of Article 4, Section 3, Clause 2 (4:3:2) in
the federal Constitution, which states:

     2.   The Congress  shall have  Power to  dispose of and make
     all needful  Rules and  Regulations respecting the Territory
     or other  Property  belonging  to  the  United  States,  and
     nothing in  this Constitution  shall be  so construed  as to
     prejudice any  claims  of  the  United  States,  or  of  any
     particular State.

     Therefore, all  U.S. citizens [i.e. citizens of the District
of Columbia]  residing in  one of  the states  of the  Union, are
classified as property, as franchisees of the federal government,
and as  an "individual entity".  See Wheeling Steel Corp. v. Fox,
298 U.S. 193, 80 L.Ed. 1143, 56 S.Ct. 773.  Under the "Buck Act",
4 U.S.C.S.  Secs. 105-113,  the federal  government has created a
"Federal area"  within the  boundaries of all the several states.
This area is similar to any territory that the federal government
acquires through  purchase, conquest  or treaty, thereby imposing
federal territorial  law upon  all people in this "Federal area".
Federal territorial  law is  evidenced by  the Executive Branch's
yellow-fringed U.S.  flag flying  in  schools,  offices  and  all

     You must  live on  land in one of the states in the Union of
several states, not in any "Federal State" or "Federal area", nor
can you  be involved  in any activity that would make you subject
to "federal  laws". You  cannot  have  a  valid  Social  Security
Number, a "resident" driver's license, a motor vehicle registered
in your  name, a  "federal"  bank  account,  a  Federal  Register
Account  Number   relating  to  Individual  persons  [SSN],  (see
Executive Order  Number 9397,  November 1943), or any other known
"contract implied  in fact"  that  would  place  you  within  any
"Federal area"  and thus  within the  territorial jurisdiction of
the municipal  laws of  Congress.  Remember, all acts of Congress
are territorial  in nature  and only apply within the territorial
jurisdiction of  Congress.   (See American  Banana Co.  v. United
Fruit Co.,  213 U.S.  347, 356-357  (1909);   U.S. v. Spelar, 338
U.S. 217,  222, 94 L.Ed. 3, 70 S.Ct. 10 (1949);  New York Central
R.R. Co.  v. Chisholm, 268 U.S. 29, 31-32, 69 L.Ed. 828, 45 S.Ct.
402 (1925).)

     There has  been created  a fictional Federal "State within a
state".   See Howard v. Sinking Fund of Louisville, 344 U.S. 624,
73 S.Ct.  465, 476,  97 L.Ed. 617 (1953);  Schwartz v. O'Hara TP.
School Dist., 100 A. 2d. 621, 625, 375 Pa. 440.  (Compare also 31
C.F.R. Parts 51.2 and 52.2, which also identify a fictional State
within a state.)  This fictional "State" is identified by the use
of  two-letter   abbreviations  like  "CA",  "AZ"  and  "TX",  as
distinguished from  the authorized  abbreviations like  "Calif.",
"Ariz." and  "Tex.", etc.   This  fictional State  also uses  ZIP
codes which  are  within  the  municipal,  exclusive  legislative
jurisdiction of Congress.

     This entire  scheme was accomplished by passage of the "Buck
Act", 4  U.S.C.S. Secs.  105-113, to implement the application of
the "Public Salary Tax Act of 1939" to workers within the private
sector.   This subjects  all private  sector workers  who have  a
Social Security number to all state and federal laws "within this
State",  a  "fictional  Federal  area"  overlaying  the  land  in
California and  in all other states in the Union.  In California,
this is established by California Form 590, Revenue and Taxation.
All you have to do is to state that you live in California.  This
establishes that you do not live in a "Federal area" and that you
are exempt  from the  Public Salary Tax Act of 1939 and also from
the California Income Tax for residents who live "in this State".

     The following  definition is  used  throughout  the  several
states in  the application  of their municipal laws which require
some sort of contract for proper application.  This definition is
also included  in all  the codes  of California, Nevada, Arizona,
Utah and New York:

     "In this  State" or "in the State" means within the exterior
     limits of  the State ... and includes all territories within
     such limits owned or ceded to the United States of America.

This definition concurs with the "Buck Act" supra which states:

     110(d) The term "State" includes any Territory or possession
     of the United States.

     110(e) The  term "Federal  area" means any lands or premises
     held or  acquired by  or for the use of the United States or
     any department,  establishment,  or  agency  of  the  United
     States;  and any Federal area, or any part thereof, which is
     located within  the exterior  boundaries of any State, shall
     be deemed to be a Federal area located within such State.

     So, do  some research.   I  have given  you all  the  proper
directions in  which to  look for  the jurisdictional  nexus that
places you within the purview of the federal government.

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Richard McDonald