The Next American Revolution







Introduction 2

The Legitimate Source of Power 2

The Expansion of Federal Power 2

A Brief Lesson From History 3

Taking Back the Power 4

Taking Back the Purse Strings 5

A Note Regarding Timing 7







This booklet went out on 31 October 1994 to the Governors of

the 50 states and subsequently to the Governors elect. It promises

the Governors until 1 December 1994 to lay their plans and chart

their courses of action; it also promises that, as of that date,

this booklet shal have the broadest publication possible. At any

time after that (i.e. 8:59 p.m. PST, 9:50 p.m. MST, 10:59 p.m. CST

and 11:59 p.m. EST 30 November 1994) please copy and distribute

this booklet freely to friends, relatives, associates, and

especially the "people's media" (e.g. radio talk shows and computer


Geo. McCalip

Committee for the Tenth Amendment

17220 Newhope Avenue, Suite 201

Fountain Valley, California 92708






In The Rights of Man, Thomas Paine observed,

All power exercised over a nation, must have some

beginning. It must be either delegated or assumed. There are

no other sources. All delegated power is trust, and all

assumed power is usurpation. Time does not alter the nature

and quality of either.

Numerous states in this union have passed resolutions calling

for the federal government to cease and desist in its issuing of

mandates beyond the scope of its constitutionally delegated powers.

This booklet calls upon the Governor of each state to lead in

taking power back from the federal government by living up to

his/her oath of office: to preserve, protect and defend the

Constitution of the United States, and the Constitution of his/her


We offer this booklet not for the sake of confrontation, but

as a plea for leadership and cooperation in restoring this country

to the people. This booklet comes not from a spirit of meanness,

but of love for our fellow citizens and hope that we can once again

secure the full blessings of liberty for our nation.

It only takes one brave Governor to win the next American

revolution, and take this country back for the people.



"Governments are instituted among Men, deriving their just

powers from the consent of the governed," according to the

Declaration of Independence.

"We the People of the United States," established our federal

government, and granted it certain powers through our Constitution.

The fact that we granted our federal government certain rights in

no way gives it the power or authority to take away any other

rights, as stated in the Ninth Amendment.

Our Tenth Amendment establishes that the powers not

specifically granted to the federal government by the people,

through the Constitution, remain with the people. Further, the

powers not prohibited to the states (through Article I, Section 10)

remain with the states, not the federal government.

Those who contend that the states lost all of their rights to

the federal government with the Fourteenth Amendment would do well

to consider the case of New York V. United States [112 S. Ct. 2408

(1992)], with the majority opinion written by Justice Sandra Day

O'Connor. The Court ruled that Congress may not simply commandeer

the legislative and regulatory processes of the states.

If indeed the states lost any rights through the Fourteenth

Amendment, they could lose them only to the people (per the Tenth

Amendment), not to the federal government.

One brave Governor can restore the rights to the states and

the people.


Our federal government has, through a long train of abuses and

usurpations, continually expanded its power in states of the union

over the last century.

Congress has dictated speed limits and other traffic laws to

the states; set standards for cleaning the air which surpass even

California's -- the most stringent in the nation; passed laws

requiring that sewage treatment plants sending water into the ocean

must even remove beneficial organic matter which the local ecology

has thrived on for years; and in other ways too numerous to mention

taken it upon themselves to manage the lives and affairs of the

citizenry. The federal government has attempted to establish

standards for our schools, and their curricula. The Food and Drug

Administration has taken it upon itself to tell citizens what they

can and cannot do with their own bodies. Where in the Constitution

did we give them these rights?

To those who would cite the interstate commerce provisions of

the Constitution, we would respond with,

The grant of power to Congress over the subject of interstate

commerce was to enable it to regulate such commerce, and not

to give it authority to control the states in their exercise

of the police power over local trade and manufacture. Hammer

v. Dagenhart Et. Al., 247 U.S. 251 (1918).


The mere declaration by the legislature that a particular kind

of property or business is affected with a public interest is

not conclusive upon the question of the validity of the

regulation. The matter is one which is always open to

judicial inquiry. Tyson v. Banton, 273 U.S. 418 (1926).

Others would say that Congress has to provide for the general

welfare, and we would respond,

It does not help to declare that local conditions throughout

the nation have created a situation of national concern; for

this is but to say that whenever there is a widespread

similarity of local conditions, Congress may ignore

constitutional limits on its own powers and usurp those

reserved to the states. If, in lieu of compulsory regulation

of subjects within the states' reserved jurisdiction, which is

prohibited, the Congress could invoke the taxing and spending

power as a means to accomplish the same end, clause 1 of

Section 8 of Article I would become the instrument for total

subversion of the governmental powers reserved to the

individual states. United States v. Butler, 297 U.S. 53


Unfortunately, this has come to pass, in spite of the fact

that the Court further held,

The Congress cannot invade state jurisdiction to compel

individual action; no more can it purchase such action. U.S.

v. Butler, supra.

Lately the federal government has become more bold in its

presumptions of power within the states. Witness the acts of the

Drug Enforcement Administration, the Bureau of Alcohol, Tobacco and

Firearms, and other federal police agencies.

One brave Governor can end these abuses.


The founding fathers of this nation, having just won

independence from a tyrannical king, had a serious mistrust of

government. They wrote the Constitution to "secure the blessings of

liberty to ourselves and our posterity."

Alexander Hamilton wrote in Federalist Paper 33 regarding the

source of power,

If the federal government should overpass the just bounds of

its authority and make a tyrannical use of its powers, the

people, whose creature it is, must appeal to the standard they

have formed, and take such measures to redress the injury done

to the Constitution as the exigency may suggest and prudence


However, the framers of the constitution also realized that

the people might occasionally need help in asserting their rights;

as James Madison said in Federalist Paper 51,

In a single republic, all the power surrendered by the people

is submitted to the administration of a single government; and

the usurpations are guarded against by a division of the

government into distinct and separate departments. In the

compound republic of America, the power surrendered by the

people is first divided between two distinct governments, and

then the portion allotted to each subdivided among distinct

and separate departments. Hence a double security arises to

the rights of the people. The different governments will

control each other, at the same time that each will be

controlled by itself.

We hereby call upon the governments of the states to control

the federal government which has overpassed the just bounds of its

authority. One brave Governor can answer our call.


To once again quote Alexander Hamilton, from Federalist Paper


Willful abuses of a public authority, to the oppression of the

subject, and every species of official extortion, are offenses

against the government, for which the persons who commit them

may be indicted and punished according to the circumstances of

the case.

One brave Governor can end the federal government's usurpation

of police powers by:

1) Restoring the National Guard as the State Militia, and not

allowing the federal government to call out the Guard to fight

on foreign soil without a declaration of war by Congress.

2) Informing all agents of the federal government acting in a

police capacity that, the people not having enumerated in the

constitution police power within the states as given to the

federal government, they have no such authority or

jurisdiction within the state.

3) Demanding that any federal police officers immediately

surrender any weapons used in such activity, or face

prosecution for impersonating a peace officer.

4) Prosecuting, for treason, any federal officer or agent who

uses force to resist.

5) Having the legislature review all laws passed under mandate

from the federal government, and repeal or revise them to fit

the actual wishes of the people of the state, without having

to worry about blackmail.



If indeed the federal government has ruled by blackmail by

threatening to withhold funds, where did it get these funds?

A large percentage of the funds come from taxes levied on the

personal earnings of the citizens. Where in the Constitution did we

give them this right? Most would answer, "The sixteenth amendment

gives the federal government the right to tax income." But does it

give the federal government the right to tax the personal earnings

of citizens? The Supreme Court has said,

The power of taxation, which is expressly granted, may, of

course, be adopted as a means to carry into operation another

power also granted. But resort to the taxing power to

effectuate an end which is not legitimate, not within the

scope of the Constitution, is obviously inadmissible.

"Congress is not empowered to tax for those purposes

which are within the exclusive province of the States."

Gibbons v. Ogden, 9 Wheat. 1, 199;

U.S. v. Butler, supra.

This obviously calls into question the Constitutionality of

any federal tax paid into the general treasury at this time.

However, even if the federal government did not use tax funds "for

those purposes which are within the exclusive province of the

States", does the federal government have the right to tax the

personal earnings of citizens? The courts have ruled,

"The revenue tax laws are a code or system in regulation

of tax assessments and collection. They relate to taxpayers,

and not to nontaxpayers. The latter are without their scope.

No procedure is prescribed for nontaxpayers, and no attempt is

made to annul any of their rights and remedies in due course

of law. With them Congress does not assume to deal, and they

are neither of the subject nor of the object of the revenue

laws." Long v. Rasmussen, 281 F.236 (1922);

Economy Plumbing and Heating v. U.S., 470 F. 2d 585 (1972).

Does the federal government have the right to tax the personal

earnings of citizens? Are they "taxpayers" subject to the revenue

codes? One school of thought holds that the jurisdiction of the

United States is only in Washington, D.C, federal enclaves within

the states, and the territories and insular possessions of the

United States, and that all income tax laws have, by statute,

applied only within this jurisdiction.

(See specifically 26 USC 3121 (e) (1) "State. The term "State"

includes the District of Columbia, the Commonwealth of Puerto

Rico, the Virgin Islands, Guam and American Samoa." And 26 USC

7701 (a) (9) "United States. The term "United States" when

used in a geographic sense includes only the States and the

District of Columbia." Interestingly, Alaska and Hawaii lost

their status as "States" when they entered the union.)

This would preclude the collection of income tax within the states

of the union.

However, the question remains, does the federal government

have the right to tax the personal earnings of its citizens?

The enumeration in the Constitution of certain rights shall

not be construed to deny or disparage others retained by the

people. -- Constitution of the United States, Amendment IX.

All people are by nature free and independent and have

inalienable rights. Among these are enjoying and defending

life and liberty, acquiring, possessing, and protecting

property, and pursuing and obtaining safety, happiness, and

privacy. -- Constitution of the State of California, Article

I, Section 1 (emphasis added).

The Supreme Court said,

...taxation on income was in its nature an excise entitled to

be enforced as such... Brushaber v. Union Pacific R.R. Co.,

240 U.S. 1 (1916).

An excise taxes a privilege, not a right. Income taxes tax the

franchise of acting in a corporate or quasi-corporate manner, and

therefore do not apply to citizens acting in their individual

capacity. Each citizen has the right to earn income.

The Supreme Court went on to say,

The Sixteenth Amendment conferred no new power of taxation but

simply prohibited the previous complete and plenary power of

income taxation possessed by Congress from the beginning from

being taken out of the category of indirect taxation to which

it inherently belonged... Stanton v. Baltic Mining Co., 240

U.S. 103 (1916).

The power to tax is the power to destroy. Power to destroy the

right to earn an income had not been conferred upon the Congress

prior to the Sixteenth Amendment, and was not conferred upon the

Congress by the Sixteenth Amendment. Knowing this, a careful

reading of Title 26 will show that citizens do not qualify as

taxpayers. The Internal Revenue Service has collected taxes from

citizens only by fraud and extortion. Every state in the union has

laws against such acts.

One brave Governor can end the federal government's rule by

blackmail by simply standing up and speaking the truth; tell the

people of the state that the Internal Revenue Service has operated

by fraud and extortion long enough; then:

1) Pledge the full power and resources of the State Attorney

General's office to fight for and defend any citizen against

the IRS.

2) Advise anyone withholding taxes that the withholding

regulations of Title 26 apply only to nonresident aliens

(foreign nationals), and do not apply to citizens of the

states or the United States of America.

3) Instruct anyone withholding taxes from a citizen to both

cease and desist the withholding immediately, and refund any

such monies withheld but not yet paid to the IRS, or face

prosecution for fraud.

4) Advise the IRS agents that any further action to collect

taxes from any citizen in the state will make them liable for

prosecution for fraud and/or extortion.

These actions will keep the funds in the state, assure the

state a healthier economy, and free the state from rule by



The intrusions of the federal government into the lives of the

citizenry have become so onerous that once one brave Governor, or

a group of brave Governors, leads the way, the other states will

follow -- with or without their Governors.

The Governors have one month from their receipt of this

booklet to lay their plans and chart their courses of action. After

one month, on 1 December 1994, this booklet shall have the broadest

publication possible. In short, the time has come for the Governors

to decide:




An announcement during the first two weeks of December would

provide the state's economy with a significant holiday season

boost, ensure the citizens a happier and freer new year, and have

maximum impact upon the personal withholding paid to, and returns

filed with, the IRS.

Thomas Jefferson said we need a revolution every twenty years.

The time for this revolution has come. We do not call for shots to

be fired, or blood in the streets, only that the people and their

governments (state and federal) obey the laws and abide by the

Constitution. We pray that this will be a peaceful and bloodless

revolution, once again proving the greatness of this country and

the genius of its Constitution.

All we need is one brave Governor.


P.S. Each man must for himself alone decide what is right and what

is wrong, which course is patriotic and which isn't. You

cannot shirk this and be a man. -- Mark Twain