Arthur Porth
Encyclopedia
Arthur Julius Porth was a Wichita, Kansas
building contractor and tax protestor who ran afoul of the federal government in the mid-20th century. In the case of Porth v. Brodrick, he sued the government for a refund of $135 in taxes he paid, claiming that he was placed in a position of involuntary servitude
contrary to the Thirteenth Amendment to the United States Constitution
and alleging that the clear intent of Congress in adopting the Sixteenth Amendment was to provide for a fair, just and reasonable source of revenue to the United States Government through a simple and direct levy or tax upon the income of the people, but that Federal tax legislation enacted after the ratification of the Sixteenth Amendment had given rise to such a mass of ambiguous, contradictory, inequitable and unjust rules, regulations and methods of procedure, that the taxpayer's rights as a citizen of the United States had been placed in jeopardy because the present and existing tax laws, rules, regulations and methods of procedure had compelled him to assume unreasonable duties, obligations and burdens in order to make a just accounting of his income and pay the tax thereon. His petition was denied. In the case of Porth v. Templar, which resulted from a five-count indictment relating to his failure to deduct tax from employees' wages, he successfully challenged a district court probationary condition banning him from speaking or writing on the unconstitutionality of tax evasion laws.
According to the Anti-Defamation League
, Porth pioneered the tax protest movement; his "most influential effort came in the early 1960s, when he filed a tax return that was blank except for a statement declaring that he was pleading the Fifth Amendment
(i.e., claiming that filling out a tax return violated his right of protection from self-incrimination). Moreover, Porth became an activist; he traveled around the country distributing tax protest literature, including a book titled A Manual for Those Who Think That They Must Pay an Income Tax." Porth claimed that Federal Reserve Note
s are of little or no value. The Southern Poverty Law Center
describes Porth's claims that the 16th Amendment to the United States Constitution "put Americans into economic bondage to the international bankers" as a thinly veiled anti-Semitic reference to the supposed "international Jewish banking conspiracy."
Wichita, Kansas
Wichita is the largest city in the U.S. state of Kansas.As of the 2010 census, the city population was 382,368. Located in south-central Kansas on the Arkansas River, Wichita is the county seat of Sedgwick County and the principal city of the Wichita metropolitan area...
building contractor and tax protestor who ran afoul of the federal government in the mid-20th century. In the case of Porth v. Brodrick, he sued the government for a refund of $135 in taxes he paid, claiming that he was placed in a position of involuntary servitude
Involuntary servitude
Involuntary servitude is a United States legal and constitutional term for a person laboring against that person's will to benefit another, under some form of coercion other than the worker's financial needs...
contrary to the Thirteenth Amendment to the United States Constitution
Thirteenth Amendment to the United States Constitution
The Thirteenth Amendment to the United States Constitution officially abolished and continues to prohibit slavery and involuntary servitude, except as punishment for a crime. It was passed by the Senate on April 8, 1864, passed by the House on January 31, 1865, and adopted on December 6, 1865. On...
and alleging that the clear intent of Congress in adopting the Sixteenth Amendment was to provide for a fair, just and reasonable source of revenue to the United States Government through a simple and direct levy or tax upon the income of the people, but that Federal tax legislation enacted after the ratification of the Sixteenth Amendment had given rise to such a mass of ambiguous, contradictory, inequitable and unjust rules, regulations and methods of procedure, that the taxpayer's rights as a citizen of the United States had been placed in jeopardy because the present and existing tax laws, rules, regulations and methods of procedure had compelled him to assume unreasonable duties, obligations and burdens in order to make a just accounting of his income and pay the tax thereon. His petition was denied. In the case of Porth v. Templar, which resulted from a five-count indictment relating to his failure to deduct tax from employees' wages, he successfully challenged a district court probationary condition banning him from speaking or writing on the unconstitutionality of tax evasion laws.
According to the Anti-Defamation League
Anti-Defamation League
The Anti-Defamation League is an international non-governmental organization based in the United States. Describing itself as "the nation's premier civil rights/human relations agency", the ADL states that it "fights anti-Semitism and all forms of bigotry, defends democratic ideals and protects...
, Porth pioneered the tax protest movement; his "most influential effort came in the early 1960s, when he filed a tax return that was blank except for a statement declaring that he was pleading the Fifth Amendment
Fifth Amendment to the United States Constitution
The Fifth Amendment to the United States Constitution, which is part of the Bill of Rights, protects against abuse of government authority in a legal procedure. Its guarantees stem from English common law which traces back to the Magna Carta in 1215...
(i.e., claiming that filling out a tax return violated his right of protection from self-incrimination). Moreover, Porth became an activist; he traveled around the country distributing tax protest literature, including a book titled A Manual for Those Who Think That They Must Pay an Income Tax." Porth claimed that Federal Reserve Note
Federal Reserve Note
A Federal Reserve Note is a type of banknote used in the United States of America. Federal Reserve Notes are printed by the United States Bureau of Engraving and Printing on paper made by Crane & Co. of Dalton, Massachusetts. They are the only type of U.S...
s are of little or no value. The Southern Poverty Law Center
Southern Poverty Law Center
The Southern Poverty Law Center is an American nonprofit civil rights organization noted for its legal victories against white supremacist groups; legal representation for victims of hate groups; monitoring of alleged hate groups, militias and extremist organizations; and educational programs that...
describes Porth's claims that the 16th Amendment to the United States Constitution "put Americans into economic bondage to the international bankers" as a thinly veiled anti-Semitic reference to the supposed "international Jewish banking conspiracy."