The Story of the Buck Act
by
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"
overlay:
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
area.
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
courtrooms.
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