A Legitimate Federal Excise Tax

It is January 29. Welcome to yestohellwith.com.If you want to understand what a lawful federal excise tax actually looks like, you start with one where Congress does everything out in the open.That example is the federal excise tax on air transportation.The taxing statute is 26 U.S.C. § 4261.This is not enforcement.This is not procedure.This is the levy itself.THE TAX IMPOSED (STATUTORY TEXT)26 U.S.C. § 4261(a) states:“In general.—There is hereby imposed upon the amount paid for taxable transportation of any person a tax equal to 7.5 percent of the amount so paid for such transportation.”That sentence alone matters.Congress does not suggest a tax.Congress does not imply a tax.Congress says, plainly:“There is hereby imposed.”That is a lawful levy.The statute then continues.26 U.S.C. § 4261(b) adds:“Domestic segments.—In the case of taxable transportation which begins and ends in the United States, there is hereby imposed a tax of $3.90 for each domestic segment of such transportation.”(amount adjusted over time)Then Congress defines the scope.26 U.S.C. § 4261(c):“Taxable transportation.—For purposes of this section, the term ‘taxable transportation’ means transportation by air—(1) which begins and ends in the United States, or(2) which begins or ends in the United States.”Nothing vague.Nothing assumed.The taxable event is fully defined.Now comes the most important part — the part most tax statutes avoid.WHO IS LIABLE (STATUTORY TEXT)26 U.S.C. § 4261(d) states:“By whom paid.—The taxes imposed by this section shall be paid by the person making the payment for such transportation.”That is the liable party.Not “citizens.”Not “residents.”Not “United States persons.”Not “taxpayers” by assumption.The person who pays for the airline ticket.No payment = no tax.No ticket = no liability.NOW THE LD ANALYSIS (WHY THIS IS LEGITIMATE)This statute passes every LD requirement cleanly and honestly.1. AUTHORITYCongress has undisputed authority to:regulate interstate and international air transportation,tax activities occurring within federally regulated airspace,impose excises on transportation.Authority is explicit and constitutional.2. JURISDICTIONJurisdiction does not arise by status.It arises by voluntary conduct.You buy airline transportation →you enter a federally regulated commercial domain →jurisdiction attaches.No purchase, no jurisdiction.No jurisdiction, no tax.This is not coercion.It is choice.3. STATUSNotice what Congress does not do.It does not:ask who you are,ask where you were born,ask your residency,ask your citizenship.Why?Because this is a transaction-based excise, not a status-based tax.Your status is temporary and provable:you are a purchaser of taxable air transportation.That is enough.4. OBLIGATIONOnly after:the taxable event occurs,jurisdiction is triggered by conduct,the liable party is identified,does obligation arise.Not penalties.Not enforcement.Obligation.This is the correct order:authority → jurisdiction → status → obligation.This is what lawful federal taxation looks like:The tax is clearly imposed by CongressThe taxable event is clearly definedThe liable party is explicitly namedJurisdiction is voluntary and limitedNo human being is taxed by existenceNo status is presumedCompare that with systems where:status is assumed,jurisdiction is implied,definitions are skipped,obligation is asserted first.That is not taxation.That is presumption.The Liberty Dialogues does not reject federal taxation.It rejects taxation without structure.The airline excise tax is legitimate because:Congress imposed it openly,confined it narrowly,and tied liability to voluntary participation in a federally regulated activity.That is law done correctly.And that is the benchmark every claimed tax must meet. Get full access to YesToHellWith at yestohellwith.substack.com/subscribe