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                In 1972 I met a man claiming to be an attorney from Minnesota. He said he had won a case there, saying the income tax was unconstitutional and if I filed his papers I would not have to pay any income tax. I bought his papers and filed them each year for the next four years. Then, in 1976, I was arrested and charged with willful failure to file. The judge forced me to get an attorney. I hired a tax attorney who had recently won a case much like mine on appeal. He had worked several years for the IRS and was now in practice for himself. The IRS brought in an expert witness from out of s state to testify on the tax returns I had filed.. My attorney questioned her for two days at which time she made the clear statement :”In my opinion, Mr. Robey’s tax returns are valid.” Nevertheless, the jury found me guilty.

I appealed my case and it went before a three-judge panel of the Ninth Circuit Court of Appeals, the court just below the U. S. Supreme Court. This gave me the rare opportunity to question the judges directly. I knew the income tax was an excise tax, that is, a tax on privilege. I knew I had a Constitutional right to freedom of speech, so I asked the judges if I could be taxed for my speech. The answer came back: “Yes.” Seeing my surprise, the judges took a vote on it and all agreed. I then asked them if I could be taxed for my prayer. The vote came back with a unanimous “Yes.” I then asked them what privilege I was being taxed for. The answer came back: “For the privilege of living and working in the United States.” At the time, this made no sense to me.

My grandmother on my mother’s side could trace her ancestry back to before the Revolutionary War and was a close relative of both president Harrisons. She told me about sitting on President Benjamin Harrison’s lap at family gatherings. My father could trace his ancestry back to  Hezekiah Robey who had a general store and a cattle ranch in Virginia before the Revolutionary War. At one time I held the book of his records, leather bound by him.

Now I was told I owe an income tax for the “privilege” of “living and earning a living it the United States.” I asked for a copy of the hearing. I was refused but was told I could go to San Francisco and hear it on tape. I asked if I could record it and I was refused. I asked if I could hire a certified  court reporter to copy it. Again I was refused. I then had to go to work literally night and day to pay my attorney fees and my back taxes. This left me no time or energy to study the law.

After that, and over the next many years, I studied U. S. Supreme Court decisions and the history of the United States, especially regarding taxes.  For quite some time in my studies, the U. S. Supreme Court decisions seemed to support the stand I had taken. However, an occasional decision of the Court seemed to disagree with a previous decision. And yet, the Court claimed it never disagreed with itself. It was only when I studied Congress’ stands immediately after the Civil War, where Congress established a new citizenship for the freed slaves holding a complete jurisdiction over them, that I began to start understanding how the IRS was operating.

The 14th Amendment states, in part: “Section 1. All persons born or naturalized in the United States and subject to the jurisdiction thereof, are citizens of the United States and of the State wherein they reside. No State shall make or enforce any law which shall abridge the privileges or immunities of citizens of the United States…” That doesn’t sound bad at first. But, legally, all United States citizens became “subject to the jurisdiction thereof…” and now had “privileges or immunities” instead of Rights.

 Still, I had no relationship to the freed slaves, so it did not make sense. Then I began studying the Great Depression and the Roosevelt administration. Franklin D. Roosevelt immediately seized the gold as soon as he took office. The gold was the private property of the people and the Constitution guaranteed the people’s right to own property. Much more importantly, the right to property was the foundation of the Constitution which is a Common Law document.   The Common Law was the law of the 50 states. It was the law of the courts. The cornerstone of the Common Law is the payment of all things in substance, particularly gold. Congress had converted our standard currency from gold to silver. With no lawful backing of our money, nothing paid for with currency was actually paid for. Now everything we bought went into state trusts and was never paid for and everything we worked hard for and thought was ours, belonged to the state. When it went into state trusts, the states could and did borrow on everything they held in trust. The Federal government also borrowed on the property in the state trusts.

Now Roosevelt seized all private property by getting Senate Document, No. 43, 73rd Congress, 1st Session passed, which reads: “The ownership of all property is in the State; individual so called “ownership” is by virtue of the people in the Nation.” Sounds like communism to me. Was it only a coincident that Clinton Roosevelt, Franklin D. Roosevelt’s cousin and fellow New York politician, was a close associate of Karl Marx and a leading communist? Actually, the statute only applies to the territorial government and its 14th Amendment citizens

One of the biggest problems that resulted from the seizure of our gold was the conversion of the basic law of our courts from the Common Law, the law of the 50 states and the law of the Constitution, int  the ancient Law Merchant or commercial law. Under the commercial law the creditor (the government in this case) can legally “assume” whatever he wants, and his assumptions stands as true until and unless properly corrected. Now every live birth in every state is assumed to be in the territorial United States, outside the 50 states of the Union. Every newborn is given its citizenship under the 14th Amendment with a county birth certificate. The public schools teach every child that they are 14th Amendment citizens. All children are taught to write their name as a 14th Amendment citizen and taught to write their address as a 14th amendment citizen, instead of writing their full name only in Common Law upper and lower case and being domiciled as a Constitutional citizen of their state republic. All the new laws of Congress are only valid in the territories, but under assumptions they are often enforced in the 50 states, even by the courts.

14th Amendment citizens are subjects, and that means completely subject to all government officials and agencies. They have NO rights, only privileges and immunities. After the gold was removed from circulation everyone is assumed to be a 14th Amendment citizen having no rights and owing the income tax for the privilege of “living and working in the United States.”.

I have now learned that anyone who accepts the 14th Amendment citizenship can and probably will be forced to pay as much tax as Congress wants. However, the U. S. Supreme Court is on the side of the common workers, as are all of the laws under the Constitution. In the case of Doyale v. Mitchell Brothers,  247 U.S. 330 the Supreme  Court ruled: “…We must reject…the broad contention submitted in behalf of the government that all receipts, everything that comes in-are income within the proper definition of the term “gross income”… The Supreme court explains that the tax is an excise tax and only the money made through a privileged activity are gross income. No privilege, no taxable income. But we must understand that the ruling only applies to Constitutional citizens, not to 14th Amendment citizens.

I have been filing my money received as non-taxable income since 1996 and the IRS has always accepted it every year except one. That year they politely told me what I had left out and what to do about it. I did as they told me and have had no problem since. Basically, the law can be explained as: 14th Amendment citizens owe all of the taxes; Constitutional citizen owe no income tax except for state or Federal government workers, officials and contractors. Also any moneys made off of investments in corporate stock are taxable.    

Although this only legally applied to territorial property, it has been applied to all property except for a few pieces of property in which the owner corrected the false assumption that it applied to his property. To wipe out the income tax of common workers we do not need any new Constitutional amendment or laws. We only need to claim our Constitutional citizenship, which is very quick and easy once you  understand it. But you do have to claim it every time you want to use it under commercial law.

 I hear that voice in the back, saying, “You just don’t understand the 16th Amendment.”  Yes, I do. It reads, in part: “ The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.” Sure, it looks like they have us now! But let’s see what the U. S. Supreme Court has to say about it.

In the case of Peck vs Lowe, 247 U. S. 165, the Court ruled “The 16th Amendment does not extend the power of taxation to new or excepted subjects…”

Again, in Stanton vs. Baltic Mining Co., 240 U. S. 103 the Court said; ‘The 16th Amendment conferred no new power of taxation, but simply prohibited the income tax from being taken out of the category of indirect taxation to which it inherently belonged.” In other words, the tax is an excise tax on some privilege and cannot be charged simply as a tax on payments received, which would be a direct tax as prohibited in the U. S. Constitution, Article I, Section 9: “No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.”

God gave us our natural rights. Our Constitution preserved them to us. The 14th Amendment citizenship takes them all away. Men are always trying to enslave us by claiming to give us things they only have by first taking them from us. When we accept one of these “gifts” we always give up some of our freedom. We can reclaim our rights very easily through the Constitution. Reclaiming your God-given Constitutional citizenship, including freedom from the Income Tax, is very easy if you know how. You can read how to return all of those rights to your whole family very quick and easily at    

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