Black's Law Dictionary,
Sixth Edition, p. 1407:
“State. A people permanently occupying a fixed territory bound together by
common-law habits and custom into one body politic exercising, through
the medium of an organized government, independent sovereignty and control
over all persons and things within its boundaries, capable of making
war and peace and of entering into international relations with other
communities of the globe. United States v. Kusche, D.C.Cal., 56
F.Supp. 201 207, 208. The organization of social life which exercises
sovereign power in behalf of the people. Delany v. Moralitis,
C.C.A.Md., 136 F.2d 129, 130. In its largest sense, a “state”
is a body politic or a society of men. Beagle v. Motor Vehicle
Acc. Indemnification Corp., 44 Misc.2d 636, 254 N.Y.S.2d 763, 765. A body of people occupying a definite territory and politically organized
under one government. State ex re. Maisano v. Mitchell, 155
Conn. 256, 231 A.2d 539, 542. A territorial unit with a
distinct general body of law. Restatement, Second, Conflicts,
§3. Term may refer either to body politic of a nation (e.g. United
States) or to an individual government unit of such nation (e.g. California).
[…]
The people of a state, in their collective capacity, considered
as the party wronged by a criminal deed; the public; as in the title
of a cause, “The State vs. A.B.”
[Black’s Law Dictionary, Sixth Edition, p. 1407]
WORDS AND PHRASES: "STATE"-detailed
analysis of the word "STATE" from THE AUTHORITY
California Revenue and Taxation Code (RTC), Section 130(f)
Revenue and Taxation Code - RTC
DIVISION 1. PROPERTY TAXATION [50 - 5911]( Division 1 enacted by Stats. 1939, Ch. 154. )
PART 1. GENERAL PROVISIONS [101 - 198.1]( Part 1 enacted by Stats. 1939, Ch. 154. )
CHAPTER 1. Construction [101 - 136] ( Chapter 1 enacted by Stats. 1939, Ch. 154. )
RTC 130 (f) "In this state" means within the exterior limits of the State of California, and includes all territory within these limits owned by, or ceded to, the United States of America.
California Revenue and Taxation Code, Section 6017
Revenue and Taxation Code – RTC
DIVISION 2. OTHER TAXES [6001 - 60709]( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 1. SALES AND USE TAXES [6001 - 7176]( Part 1 added by Stats. 1941, Ch. 36. )
CHAPTER 1. General Provisions and Definitions [6001 - 6024]( Chapter 1 added by Stats. 1941, Ch. 36. )
RTC 6017.“In this State” or “in the State” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States of America.
California Revenue and Taxation Code, Section 8609
Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 60709] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )
PART 3. USE FUEL TAX [8601 - 9355]( Part 3 added by Stats. 1941, Ch. 38. )
CHAPTER 1. General Provisions and Definitions [8601 - 8621] Chapter 1 added by Stats. 1941, Ch. 38
8609. “In this State” or “in the State” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States of America.
California Revenue and Taxation Code, Section 17017
Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 60709] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )
PART 10. PERSONAL INCOME TAX [17001 - 18181] ( Part 10 added by Stats. 1943, Ch. 659. )
CHAPTER 1. General Provisions and Definitions [17001 - 17039.2]
17017.“United States,” when used in a geographical sense, includes the states, the District of Columbia, and the possessions of the United States.
California Revenue and Taxation Code, Section 17018
Revenue and Taxation Code – RTC
DIVISION 2. OTHER TAXES [6001 - 60709]( Heading of Division 2 amended by Stats. 1968, Ch. 279. )
PART 10. PERSONAL INCOME TAX [17001 - 18181]( Part 10 added by Stats. 1943, Ch. 659. )
CHAPTER 1. General Provisions and Definitions [17001 - 17039.2]
17018.“State” includes the District of Columbia, and the possessions of the United States.
DISTINCTION BETWEEN "State"/"Territory"
v. "state", FROM GREAT IRS
HOAX, SECTION 4.5.3:
Let us carefully clarify the important distinctions between “States”,
“territories", and “states” in the context
of federal statutes to make our analysis crystal clear. Remember
that federal “territories” and “States”
are synonymous as per 4 U.S.C. §110(d).
Keep in mind also that Indian reservations, while considered “sovereign
nations” are also federal “States”:
Table 4-5: Attributes
of "State"/"Territory" v. "state"
# |
Attribute |
Authority |
“State” or “Territory”
of the “United States” |
“state”/
Union state |
1 |
Federal government has “police
powers” (e.g. criminal jurisdiction) here? |
Tenth Amendment to U.S. Constitution |
Yes |
No |
2 |
Constitution Article 1, Section 8, Clause 17 jurisdiction? |
U.S. v. Bevans, 16 U.S. 336 (1818) |
Yes |
No |
3 |
“foreign state” relative to the
federal government? |
Black’s Law Dictionary, Sixth Edition definition of “foreign
state” and “foreign laws” |
No |
Yes |
4 |
No “legislative jurisdiction” (federal statutes, like IRC) jurisdiction
without state cession? |
40
U.S.C. §3111 & 3112 |
No |
Yes |
5 |
Federal courts in the region act under the authority of what
Constitutional provision?: |
Constitution Articles II and III. |
Article II legislative courts (no mandate for trial by jury) |
Article III Constitutional courts (mandatory trial by jury) |
6 |
Statutory diversity of citizenship applies here? |
28
U.S.C. §1332 |
Yes |
No |
7 |
Constitutional diversity of Citizenship |
Article III. Section 2 |
No |
Yes |
8 |
Citizenship of persons born here: |
8 U.S.C.
§1401 and 8 U.S.C.
§1408, 8 U.S.C. §1101(a)(22)(B), 8 U.S.C. §1101(a)(21) |
Statutory “U.S. citizen” |
“national” |
9 |
Bill of rights (first ten amendments to the U.S. Constitution)
applies here? |
Downes v. Bidwell, 182 U.S. 244 (1901) |
No |
Yes |
10 |
Listed in Title 48 as a “Territory or possession”? |
Title 48, U.S.
Codes |
Yes |
No |
11 |
Local governments here have “sovereign immunity” relative to
federal government? |
28
U.S.C. §1346(b)
Eleventh Amendment to U.S. Const. |
No |
Yes |
TITLE 4 - FLAG AND SEAL,
SEAT OF GOVERNMENT, AND THE STATES
CHAPTER 4 - THE STATES
Sec. 110. Same;
definitions
(d) The term ''State'' includes any Territory or possession of the United States.
(a) Definitions
(36) State [Aliens
and Nationality]
The term ''State''
includes the District of Columbia, Puerto Rico, Guam, and the Virgin
Islands of the United States.
(a) Definitions
(10)State
The term ''State''
shall be construed to include the District of Columbia, where such construction
is necessary to carry out provisions of this title.
TITLE
28 > PART IV > CHAPTER
85 > Sec. 1332. [Judiciary and Judicial Procedure]
Sec. 1332.
- Diversity of citizenship; amount in controversy; costs
(d) The word
''States'', as used in this section, includes the Territories, the
District of Columbia, and the Commonwealth of Puerto Rico
Social Security Act of 1935,
Section 1101
“The term State (except when
used in section 531) includes Alaska, Hawaii, and the District of Columbia.”
[Social
Security Act of 1935, Section 1101]
“(1) The term ‘State’,
except where otherwise provided, includes the District of Columbia and
the Commonwealth of Puerto Rico, and when used in titles IV, V, VII,
XI, XIX, and XXI includes the Virgin Islands and Guam. Such term when
used in titles III, IX, and XII also includes the Virgin Islands. Such
term when used in title V and in part B of this title also includes
American Samoa, the Northern Mariana Islands, and the Trust Territory
of the Pacific Islands. Such term when used in titles XIX and XXI also
includes the Northern Mariana Islands and American Samoa. In the case
of Puerto Rico, the Virgin Islands, and Guam, titles I, X, and XIV,
and title XVI (as in effect without regard to the amendment made by
section 301 of the Social Security Amendments of 1972[3])
shall continue to apply, and the term ‘State’ when used in such titles
(but not in title XVI as in effect pursuant to such amendment after
December 31, 1973) includes Puerto Rico, the Virgin Islands, and Guam.
Such term when used in title XX also includes the Virgin Islands, Guam,
American Samoa, and the Northern Mariana Islands. Such term when used
in title IV also includes American Samoa.”
[42
U.S.C. §1301(a)(1)]
(76) "State"
means a State of the United States, the District of Columbia, Puerto
Rico, the United States Virgin Islands, or any territory or insular
possession subject to the jurisdiction of the United States.
(d) the word "States", as used in this section [Title 28 §1332 as amended
in 1958] includes the Territories, the
District of Columbia, and the Commonwealth of Puerto Rico.
It is to be noted that the statute differentiates between States
of the United States and foreign states by the use of the capital S for the
word when applied to a State of the United States."
[Eisenberg
v. Commercial Union Assurance Company, 189 F.Supp. 500 (1960)]
"The Cherokee Nation is not a foreign state, in the sense in which the
term 'foreign state' is used in the Constitution of the United States."
"The Cherokees are a State."
"The acts of our government plainly recognize the Cherokee Nation as
a State, and the courts are bound by those acts."
[Cherokee
Nation v. The State of Georgia, 30 U.S. 1; 8 L.Ed. 25 (1831)]
(18)
State. - The term ''State'' means the 50 States of the United States
and the District of Columbia.
TITLE 26 > Subtitle F > CHAPTER 61 > Subchapter B > § 6103
§
6103. Confidentiality and disclosure of returns and return information
(b)
Definitions For purposes of this section—
(5)
State The term “State” means—
(A)
any of the 50 States, the District of Columbia, the Commonwealth of
Puerto Rico, the Virgin Islands, the Canal Zone, Guam, American Samoa,
and the Commonwealth of the Northern Mariana Islands, and (B) for purposes
of subsections (a)(2), (b)(4), (d)(1), (h)(4), and (p) any municipality—
(i)
with a population in excess of 250,000 (as determined under the most
recent decennial United States census data available),
(ii)
which imposes a tax on income or wages, and
(iii)
with which the Secretary (in his sole discretion) has entered into an
agreement regarding disclosure.
The word 'State' 'describes sometimes a people or community of individuals
united more or less closely in political relations, inhabiting temporarily
or permanently the same country; often it denotes only the country or
territorial region inhabited by such a community; not unfrequently it
is applied to the government under which the people live; at other times
it represents the combined idea of people, territory, and government.
It is not difficult to see, that, in all these senses, the primary conception
is that of a people or community. The people, in whatever territory
dwelling, either temporarily or permanently, and whether organized under
a regular government or united by looser and less definite relations,
constitute the State. . . . In the Constitution, the term 'State' most
frequently expresses the combined idea just noticed, of people, territory,
and government. A State, in the ordinary sense of the Constitution,
is a political community of free citizens, occupying a territory of
defined boundaries, organized under a government sanctioned and limited
by a written constitution, and established by the consent of the governed.
It is the union of such States under a common constitution which forms
the distinct and greater political unit which that constitution designates
as the United States, and makes of the people and States which compose
it one people and one country.' Texas v. White, 7 Wall. 720, 721.
That the word 'State' is not confined in its meaning to the legislative
power of a community is evident, not only from the authority just cited,
but from a reference to the various places in which it is used in the
Constitution of the United States. A few only of these will be referred
to.
[U.S.
v. Reese, 92 U.S. 214 (1875)]
Words and Phrases, Vol.
40, p. 20:
United States
"The classical designation to clearly indicate the states as individual
governmental entities making up the United Nation, dating form the Constitution
and coming down through various acts of Congress and pronouncements
of the courts, is the word "states". Twin Falls County v. Hulbert,
156 P.2d 319, 324, 325, 66 Idaho 128.
"Generally the word "state" when used by court or Legislature [in
federal statutes, for instance,
of which the Internal Revenue Code is a part] denotes one of
the members of the federal Union. Twin Falls County v. Hulbert,
156 P.2d. 319, 324, 235, 66 Idaho 128."
"The word "state" is generally used in connection with constitutional
law in United States as meaning individual states making up the Union
in contradistinction to United States as a nation, but United States
is a "state" as such word is frequently used in international law, or
to carry out legislative intent expressed in statute. McLaughlin
v. Poucher, 17 A.2d. 767, 770, 127 Conn. 441."
[Words and Phrases, Vol. 40, p. 20]
Texas v. White, 74 U.S. 700 (1869)
Some not unimportant aid, however, in ascertaining the true sense of the Constitution, may be derived from considering what is the correct idea of a State, apart from any union or confederation with other States. The poverty of language often compels the employment of terms in quite different significations; and of this hardly any example more signal is to be found than in the use of the word we are now considering. It would serve no useful purpose to attempt an enumeration of all the various senses in which it is used. A few only need be noticed.
It describes sometimes a people or community of individuals united more or less closely in political relations, inhabiting temporarily or permanently the same country; [***39] often it denotes only the country or territorial region, inhabited by such a community; not unfrequently it is applied to the government under which the people live; at other times it represents the combined idea of people, territory, and government.
It is not difficult to see that in all these senses the primary conception is that of a people or community. The people, in whatever territory dwelling, either temporarily or permanently, and whether organized under a regular government, or united by looser and less definite relations, constitute the state.
This is undoubtedly the fundamental idea upon which the republican institutions of our own country are established. It was stated very clearly by an eminent judge, 6 in one of the earliest cases adjudicated by this court, and we are not aware of anything, in any subsequent decision, of a different tenor.
In the Constitution the term state most frequently expresses the combined idea just noticed, of people, territory, and government. A state, in the ordinary sense of the Constitution, is a political community of free citizens, occupying [***40] a territory of defined boundaries, and organized under a government sanctioned and limited by a written constitution, and established by the consent of the governed. It is the union of such states, under a common constitution, which forms the distinct and greater political unit, which that Constitution designates as the United States, and makes of the people and states which compose it one people and one country.
The use of the word in this sense hardly requires further remark. In the clauses which impose prohibitions upon the States in respect to the making of treaties, emitting of bills of credit, and laying duties of tonnage, and which guarantee to the States representation in the House of Representatives and in the Senate, are found some instances of this use in the Constitution. Others will occur to every mind.
But it is also used in its geographical sense, as in the clauses which require that a representative in Congress shall be an inhabitant of the State in which he shall be chosen, and that the trial of crimes shall be held within the State where committed.
And there are instances in which the principal sense of the word seems to be that primary one to which we have [***41] adverted, of a people or political community, as distinguished from a government.
In this latter sense the word seems to be used in the clause which provides that the United States shall guarantee to every State in the Union a republican form of government, and shall protect each of them against invasion.
In this clause a plain distinction is made between a State and the government of a State.
Having thus ascertained the senses in which the word state is employed in the Constitution, we will proceed to consider the proper application of what has been said.
[Texas v. White, 74 U.S. 700 (1869)]
It is sufficient to observe in relation to these three fundamental
instruments [Articles of Confederation, the United States Constitution,
and the Treaty of Peace with Spain], that it can nowhere be inferred
that the *251 territories were considered a part of the United States.
The Constitution was created by the people of the United States,
as a union of states, to be governed solely by representatives
of the states; and even the provision relied upon here, that
all duties, imposts, and excises shall be uniform ‘throughout the
United States,’ is explained by subsequent provisions of the Constitution,
that ‘no tax or duty shall be laid on articles exported from any state,’ and ‘no preference shall be given by any regulation
of commerce or revenue to the ports of one state over those
of another; nor shall vessels bound to or from one state be obliged to enter, clear, or pay duties in another.’ In short,
the Constitution deals with states, their people, and their
representatives.
[. . .]
"The earliest case is that of Hepburn v. Ellzey, 2 Cranch, 445,
2 L. ed. 332, in which this court held that, under that clause of
the Constitution limiting the jurisdiction of the courts of the
United States to controversies between citizens of different states,
a citizen of the District of Columbia could not maintain an action
in the circuit court of the United States. It was argued that the
word 'state.' in that connection, was used simply to denote a distinct
political society. 'But,' said the Chief Justice, 'as the act of
Congress obviously used the word 'state' in reference to that term
as used in the Constitution, it becomes necessary to inquire whether
Columbia is a state in the sense of that instrument. The result of that examination
is a conviction that the members of the American confederacy only
are the states contemplated in the Constitution , . . . and excludes
from the term the signification attached to it by writers on the
law of nations.' This case was followed in Barney v. Baltimore,
6 Wall. 280, 18 L. ed. 825, and quite recently in Hooe v. Jamieson, 166 U.S. 395 , 41 L. ed. 1049, 17 Sup.
Ct. Rep. 596. The same rule was applied to citizens of territories
in New Orleans v. Winter, 1 Wheat. 91, 4 L. ed. 44, in which an
attempt was made to distinguish a territory from the District of
Columbia. But it was said that 'neither of them is a state in the
sense in which that term is used in the Constitution.' In Scott v. Jones, 5 How. 343, 12 L. ed. 181, and in Miners' Bank
v. Iowa ex rel. District Prosecuting Attorney, 12 How. 1, 13 L.
ed. 867, it was held that under the judiciary act, permitting writs
of error to the supreme court of a state in cases where the validity
of a state statute is drawn in question, an act of a territorial
legislature was not within the contemplation of Congress."
[Downes v. Bidwell, 182 U.S. 244 (1901)]
Judiciary Act of 1789:
"State"
The sentence found in the Historical and Revision Notes under 28 U.S.C. Chapter 5 say
the following:
“Sections 81-131 of this chapter show the territorial composition
of districts and divisions by counties as of January 1, 1945,”
This tells the reader that there
is something to be learned in sections 81-131. What is to
be learned is the same thing that was presented in the Judiciary
Act of 1789 in section two:
SEC . 2. And
be it further enacted, That the United States shall be,
and they hereby are divided into thirteen districts, to be limited
and called as follows, to wit: one to consist of that part of the State of Massachusetts which lies easterly of the State of New Hampshire, and to be called
Maine District; one to consist of the State of New Hampshire, and
to be called New Hampshire District; one to consist of the remaining
part of the State of Massachusetts, and to be called Massachusetts
district; one to consist of the State of Connecticut, and to be
called Connecticut District; one to consist of the State of New
York, and to be called New York District; one to consist of the
State of New Jersey, and to be called New Jersey District; one to
consist of the State of Pennsylvania, and to be called Pennsylvania
District; one to consist of the State of Delaware, and to be called
Delaware District; one to consist of the State of Maryland, and
to be called Maryland District; one to consist of the State of Virginia,
except that part called the District of Kentucky, and to be called
Virginia District; one to consist of the remaining part of the State of
Virginia, and to be called Kentucky District; one
to consist of the State of South Carolina, and to be called South
Carolina District; and one to consist of the State of Georgia, and
to be called Georgia District.
The Judiciary Act of 1789 was enacted
on September 24, 1789 when only 11 States had ratified this Constitution.
Notice, however, that the Act creates 13 districts. The Maine
District is created from part of the State of Massachusetts and
the Kentucky District was created from the “remaining part of the
State of Virginia.” Kentucky became a State on June 1, 1792
and Maine was admitted into the Union on March 15, 1820. These facts prove that
the State of Massachusetts and the State of Virginia are something
other than States even though the Judiciary Act of 1789 says they
are part of the United States.
Title 28 U.S.C. was enacted
into positive law in 1948. In order for the “judicial” law
enacted by the Congress of the United States to be positive law,
it had to conform to Section 2 of the Judiciary Act of 1789 and
other “judicial” legislation. The sentence: “Sections 81-131
of this chapter show the territorial composition of districts and
divisions by counties as of January 1, 1945,” was added by the Law Revision Counsel so that
it would conform to all prior statute law that concerned the federal
judiciary and judicial procedure.
Albert J. Nock, America
Mercury Magazine, march 1939:
"[T]he State's criminality is nothing new and nothing to be
wondered at. It began when the first predatory group of
men clustered together and formed the State, and it will continue
as long as the State exists in the world, because the State
is fundamentally an anti-social institution, fundamentally criminal.
The idea that the State originated to serve any kind of social
purpose is completely unhistorical. It originated in conquest
and confiscation -- that is to say, in crime. It originated
for the purpose of maintaining the division of society into
an owning-and-exploiting class and a propertyless dependent
class -- that is, for a criminal purpose. No State known
to history originated in any other manner, or for any other
purpose. Like all predatory or parasitic institutions,
its first instinct is that of self-preservation. All its
enterprises are directed first towards preserving its own life,
and, second, towards increasing its own power and enlarging
the scope of its own activity. For the sake of this it
will, and regularly does, commit any crime which circumstances
make expedient."
[Albert Jay Nock (1870-1945), Source: The Criminality of the
State, America Mercury Magazine, March, 1939]
BACKGROUND ON "STATE" FROM
THE PREFACE OF THE GREAT IRS
HOAX:
State — in the context of federal statutes, federal court rulings,
and this book means a federal State of the United States, the District of Columbia, Guam, Puerto
Rico, Virgin Islands, Northern Marina Islands, and includes areas
within the external boundaries of a state owned by or ceded to the
United States of America. Federal “States” are defined in 4 U.S.C.
§110(d) and 26 U.S.C.
§7701(a)(10). In the context of the U.S. Constitution only, “State” means
a sovereign “state” as indicated below. The reason the constitution
is different is because of who wrote it. The states wrote
it so they are capitalized. Federal statutes are not written
by the sovereign states so they use the lower case “state” to describe
the sovereign 50 union states, which are foreign to the federal
government and outside its territorial jurisdiction.
“It is to be noted that the statute differentiates between States
of the United States and foreign states by the use of a capital
S for the word when applied to a State of the United States”
Eisenberg v. Commercial Union Assurance Company, 189 F.Supp. 500
(1960)
state — in the context of federal statutes, federal court rulings,
and this book means a sovereign
state of the Union of America under the Constitution for
the United States of America 1789-1791. In the context of
the U.S. Constitution only,
“State” means a sovereign “state” as defined here. Below is
a further clarification of the meaning of “states” as defined by
the U.S. Supreme Court in the case of O’Donoghue v. United
States, 289 U.S. 516 (1933), where they define what is not a “state”:
After an exhaustive
review of the prior decisions of this court relating to the matter,
the following propositions, among others, were stated as being established:
'1. That the
District of Columbia and the territories are not states within
the judicial clause of the Constitution giving jurisdiction in cases
between citizens of different states;
'2. That territories
are not states within the meaning of Rev. St. 709, permitting writs of error from
this court in cases where the validity of a state statute is drawn
in question;
'3. That the District of Columbia
and the territories are states as that word is used in treaties
with foreign powers, with respect to the ownership, disposition,
and inheritance of property;
'4. That the
territories are not within the clause of the Constitution providing
for the creation of a supreme court and such inferior courts as
Congress may see fit to establish.'
Below is a summary of the meanings of “state” and “State” in the context
of both federal and state laws:
Table 1: Summary
of meaning of "state" and "State"
Law |
Federal
constitution |
Federal
statutes |
Federal
regulations |
State constitutions |
State statutes |
State regulations |
Author |
Union States/
”We The People” |
Federal Government |
“We The People” |
State Government |
“state” |
Foreign country |
Union state or foreign country |
Union state or foreign country |
Other Union state or federal government |
Other Union state or federal government |
Other Union state or federal government |
“State” |
Union state |
Federal state |
Federal state |
Union state |
Union state |
Union state |
“in this State” or “in the State”[1] |
NA |
NA |
NA |
NA |
Federal enclave within state |
Federal enclave within state |
“State”[2] (State Revenue and taxation code only) |
NA |
NA |
NA |
NA |
Federal enclave within state |
Federal enclave within state |
So what the above table clearly shows is that the word “State” in the
context of federal statutes and regulations means (not includes!) federal
States only under Title
48 of the U.S. Code,
and these areas do not include any of the 50 union states. This
is true in most cases and
especially in the Internal Revenue Code, but there are a
few minor exceptions: For example in 40 U.S.C.
§319c. The word “State” in the context of federal statutes
and regulations means one of the 50 union states, which are “foreign
states”, and “foreign countries”
with respect to the federal government as clearly explained later in
section 5.2.11 of this book. In the context of the above, a “Union
State” means one of the 50 Union states of the United States* (the country,
not the federal United States**). The capitalization of the word
"State" therefore always depends on the context in which it is used.
"Text, without context, is error."
____________________________
See California
Revenue and Taxation Code, section 6017.
See California
Revenue and Taxation Code, section 17018.
See http://www4.law.cornell.edu/uscode/48/