Howell is a tax protester. His main argument (presented through his court-appointed counsel) is that he did not need to file tax returns because the 16th Amendment is not part of the Constitution. Howell insists that the amendment was not properly ratified and that his prosecution under the Internal Revenue Code of 1954, 26 U.S.C. Sec. 1 et seq., was void ab initio. Howell only provided the trial court the briefest of explanations, which did not explain why the 16th Amendment is void beyond stating a wild conclusion that the required number of state legislatures never ratified the amendment and that the Secretary of State in 1913, Philander C. Knox, falsified the certification record.
Howell sets forth the following contentions: (1) The text Congress transmitted to the states for ratification provided that, “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”; (2) On February 25, 1913, Secretary Knox certified the 16th Amendment was duly ratified, at least 36 states having tendered ratifying resolutions to the State Department; (3) Knox knew that a number of states had not properly adopted the amendment as submitted; (4) Knox knew he was under a duty to instruct those states that they must ratify a conforming version of the amendment; and (5) no conforming ratification ever occurred. Howell asserts that the ratification of the 16th Amendment did not comply with Article V of the Constitution and that therefore the 16th Amendment is non-existent.
At the outset, we note that the 16th Amendment has been in existence for 100 years and has been applied by the Supreme Court in countless cases. While this alone is not sufficient to bar judicial inquiry, it is persuasive on the question of validity. Thus, for Howell to prevail, we would require, at this late hour, an exceptionally strong showing of unconstitutional ratification. Howell (through his appointed counsel) has made no such showing, only boldly concluding that the amendment was improperly ratified. No evidence has been presented to prove this assertion, nor has Howell cited any factual or legal authority binding on this court (or for that matter on Secretary of State Knox in 1913) for his contention that the 16th Amendment was improperly ratified. In short, Howell has not carried the burden of showing that this 100-year-old amendment was unconstitutionally ratified.
For all of the foregoing reasons, the conviction of Anan Wayne Howell on all counts is AFFIRMED.
KIM STOPPED READING FROM THE LAPTOP’S SCREEN.
After Hana had gone off to bed, he’d again found the opinion dealing with Howell online and studied its wording. While on the run as a fugitive, Howell had published The Patriot Threat as an electronic book. No way had ever existed to physically locate Howell. Larks had been his best bet, and the old man had promised that an introduction would happen.
But that had not occurred.
We don’t need foreigners involved.
He hadn’t expected a rebuke. But Americans could be like that. They exuded an arrogance, a superiority that proclaimed they, above all others, knew what was best. Yet Korean society had existed for many millennia before anyone had ever heard of the United States. Koreans were descended from Siberians who migrated south tens of thousands of years ago. Their culture was ancient and sophisticated, though the political and physical division of the country since 1945 had definitely created differences between north and south. He recognized those, even appreciated them. His father, grandfather, and half brother ignored them. Typical North Koreans knew little to nothing about the outside world. How could they? All communications were controlled both in and out. He’d been fortunate, never having lived long inside that bubble. Unfortunately, twenty million North Koreans could not say the same. His father was so proud of his ability to lead. But who couldn’t when you exercised total control over what people saw, read, thought, and believed.
And the penalty for nonconformity?
Death. Or even worse. The labor camps.
Once there, prisoners stayed for life, as did their children and their children. They were taught that they were enemies of the state who had to be eradicated, like weeds, down to the roots. They were worked to death and killed at will, regarded as not even human. That was the legacy of how his family had ruled, and his half brother carried on the same oppressive polices. Two hundred thousand people remained prisoners inside the camps.
He would rule with the people’s true consent, after earning their respect.
Dreamer? Hardly.
But he had to show everyone that he was capable of great things. Where his relatives only boasted of glory, he must achieve it.
He stared again at the screen and United States v. Howell.
An exceptionally strong showing of unconstitutional ratification. That’s what the American judicial system wanted? A new resolve infused him.
Okay.
He’d provide it.
THIRTEEN
Hana tried to sleep, but being alone in a soft bed, underneath clean sheets, remained a strange feeling.
For the first nine years of her life she’d slept on nasty concrete beneath a stinking blanket. When she was a small child her mother had left her alone every day, just after the sun rose. Electricity only ran for two hours, once from 4:00 to 5:00 A.M., then again at 10:00 to 11:00 P.M. The first hour was to allow the preparation of breakfast, which had not been much. Mainly bits of corn, some cabbage, and soup. The second hour was to allow an end to the day with a few chores, a few bites to eat, then sleep. Food evolved into a constant want. There was never enough. Anything could be a meal. Rats, frogs, snakes, insects. Starvation was a means the guards used to maintain control. Nearly every prisoner was stunted by malnutrition—a loss of teeth, black gums, weak bones, and hunched spines inevitable.