I was astounded to see you claim that the income tax of 1862 to 1872 was unconstitutional in an article about constitutional taxation. The Civil War income tax was ruled to be an excise and constitutional by an unanimous Supreme Court in the 1881 Springer decision. In 1916 an unanimous Supreme Court repeated this conclusion in the Brushaber decision. And again recently in 2024 an unanimous court, after nearly 110 years of silence, in the Moore decision ruled that the income tax is an excise and enforced as such.
Perhaps you are likewise unaware that an excise is a privilege tax. The terms are synonymous. The income excise is a tax on political privilege measured by the proceeds generated by such privileged activities. A few examples: employment with the federal government, a handful of corporations granted 330 million acres of land to build railroads, contracting with the federal government and benefiting from the market insulation due to protective tariffs to name a few.
Read about the centuries old income excise here: gregorysutton.substack.com