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U.S. Federal Income Tax

Subjugation by taxation

An Example of Apportionment

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        In the following hypothetical situation I demonstrate an attack on property by a majority in other states.  A tax of  Three Million Dollars on real estate acreage is imposed by the Congressional legislature of the Fruit and Produce Union.  By the rules of the Constitution, this tax must be laid according to the rules of apportionment.  The following chart shows how the state with the highest population (and thus the most representation) pays the highest tax.


Fruit and Produce Union
 Apple
 Orange
 Corn
 F&P Union
Population
 300,000
 500,000
 200,000
 1,000,000
% of FPU population
 30%
 50%
 20%
 100%
Apportioned tax per state
 $900,000
 $1,500,000
 $600,000
 $3,000,000
Acres Taxed
 1,200,000
 600,000 1,200,000 3,000,000
Tax imposed per acre
 $0.75
 $2.50
 $0.50
 $1.00


        To properly apportion the tax according to the population of each state in the Fruit and Produce Union, the population percentage is found by calculating what fraction of the entire Fruit and Produce Union's population is in each State. This is done by making the State population the numerator (the top number) and the Union population the denominator (the bottom number) in a fraction, and then multiplying this fraction times the tax imposed.  Thus for the Apple State, the formula is  300,000  over (divided by) 1 million times $3 million to find the apportioned amount of tax for the State of Apple.

 300,000  × $3,000,000 = $900,000
1,000,000

        This is repeated for each state.

 500,000  × $3,000,000 = $1,500,000
1,000,000

 200,000  × $3,000,000 = $600,000
1,000,000

        The direct tax imposed upon each acre in a state is found by dividing the state's apportioned amount of tax, by that state's number of the state's taxable acres.

   $900,000 = $0.75
  1,200,000

    $1,500,000 = $2.50
         600,000

    $600,000 = $0.50
   1,200,000


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