Nge-17 ka-Epreli 2018 ngumhla wokugqibela wokugcwaliswa kunye nomhla omiselweyo wokubuya kwirhafu yengeniso.UJoe Raedle / Getty Izithombe Njengabantu baseMelika bafumana iintlawulo zabo zerhafu ngeposi ukuhlangabezana nomhla obekiweyo, akunakubakho mntu uphila namhlanje ongalikhumbuliyo ixesha apho kwakungekho rhafu yengeniso yomanyano.
Ukusuka kubakholoniyali belahla iti kwiBoston Harbour ukuya kutshintsho lwekhowudi lwangoku olwamkelwe yiCongress, zimbalwa izihloko ezinokuphikisana nerhafu eMelika.
Emva kokuba iNkundla ePhakamileyo yase-United States ithe, hayi kwirhafu yengeniso, ixesha eliqhubekayo leCongress lamkela uhlengahlengiso lwe-16, kwaye yavunywa ngo-1913.
UMgaqo-siseko wase-US kwiRhafu
Ngaphantsi koMgaqo-siseko wase-US, iCongress yagunyazwa ukuba ihlawule irhafu kubantu baseMelika. Isiqendu 1, Icandelo 8, Igatya 1 lithi :
ICongress iya kuba naMandla okubeka nokuqokelela iirhafu, iMisebenzi, iMphumo kunye neMali, ukuhlawula amatyala kunye nokubonelela ngoKhuselo oluqhelekileyo kunye neNtlalontle ngokubanzi yaseMelika; kodwa lonke uxanduva, iimpembelelo kunye nezinto ezingathandekiyo ziya kufana eMelika.
Umgaqo-siseko uqhubekeke nokubonelela ukuba iCongress inokumisela kuphela iirhafu ngokuthe ngqo ngokomlinganiselo kubemi belizwe ngalinye. Ngokuhambelana, amazwe amakhulu ebanyanzelekile ukuba ahlawule isabelo esikhulu kwiirhafu zombuso.
NgokweNqaku 1, iCandelo 2:
Abameli kunye neRhafu ngqo ziya kwabiwa phakathi kwamazwe aliqela anokubandakanywa kulo manyano, ngokwamanani abo, aya kuthi agqitywe ngokongeza kwiNani labantu abaKhululekileyo, kubandakanya nabo babotshelelwe kwiNkonzo kangangesithuba seminyaka, ngaphandle kwamaIndiya angarhafiswanga, isithathu kwisithathu sabo bonke abanye abantu.
Inqaku loku-1, iCandelo le-9 liqhubeke lathi: Akukho kuThintela, okanye enye indlela ethe ngqo, Irhafu iya kubekwa, ngaphandle kokuba ngokweNdawo yoBalo okanye ubalo apha ngaphambi kokuba kuthathwe.
Ngaphandle kwezibonelelo zomgaqo-siseko zingasentla, zazimbalwa iirhafu kwiintsuku zokuqala zaseMelika. Ilizwe ikakhulu livelise ingeniso ngokurhafisa irhafu kwimpahla, enje ngecuba, iswekile kunye neenqwelomoya.
Ukunyuka kunye nokuwa kweRhafu yokuqala yeNgeniso yeRhafu
Ukunceda ukuxhasa iMfazwe yamakhaya, iCongress ikhuphe irhafu yengeniso ehlawulisa ngqo abantu ngokuxhomekeke kwimali abayamkeleyo- nokuba ilizwe labo lalinabantu abanjani.
Umthetho wokuqala werhafu yengeniso, Ingeniso yoMthetho we-1861 Uhlawulisa irhafu ecaba ipesenti ezintathu kwingeniso yonyaka engaphezulu kwe- $ 800. Imigaqo efanayo ilandelwe, engqineke iyindlela esebenzayo yokwenza ingeniso kurhulumente womanyano.
Ngomnyaka we-1862, i-ofisi yoMkomishinala weNgeniso yangaphakathi yasungulwa. I-arhente entsha yomanyano yayinoxanduva lokuvavanya, ukuhlawulisa kunye nokuqokelela irhafu yengeniso, kunye nokunyanzelisa imithetho yerhafu. Ukuba irhafu ayihlawulwanga, ikhomishina ibinelungelo lokuthimba iiasethi, kakhulu njengeNkonzo yangaphakathi yeNgeniso yangaphakathi (IRS).
Emva kokuphela kweerhafu zemfazwe yamakhaya, inkxaso yezopolitiko yaqhubeka yirhafu yengeniso phakathi kwamaDemokhrasi, inkqubela phambili kunye nabantu abadumileyo. Ngokulandela irhafu yengeniso yokuqala yexesha loxolo, uMthetho weRhafu yeNgeniso ka-1894 wamisela ukuba nayiphi na inzuzo, inzuzo kunye nemali engenayo engaphezulu kwama-4,000 eedola kwakufuneka ihlawulwe irhafu kwiipesenti ezimbini kwithuba leminyaka emihlanu.
Ayinguye wonke umntu oxhasa irhafu, kubandakanya noosomashishini abazizityebi. UCharles Pollock, umnini-sitokhwe kwiNkampani yeFama yeMali mboleko kunye neTrust, ulandela umceli mngeni wakhe wezomthetho yonke indlela eya kwiNkundla ePhakamileyo yase-U.S.
Kwi IPollock v. Imalimboleko yamaFama kunye neTrust Co . , 157 US 429 (1895), iNkundla ePhakamileyo yase-US yabamba ukuba iirhafu zomdibaniso kwinzala, izabelo kunye neerhafu zaphule inqaku loku-1 loMgaqo-siseko wase-US kuba khange babelwe ngokomelo. Ngelixa iNkundla yavumayo ukuba ulwahlulo yayingumsebenzi onzima, iNkundla yaqaphela ukuba imfuneko yayijolise ekuthinteleni ukusetyenziswa kwamandla erhafu ngqo kwiimeko ezingxamisekileyo ezingaqhelekanga, kunye nokuthintela uhlaselo lwepropathi eqokelelweyo ngenkani nje yamanani.
Njengoko uJustice John Marshall Harlan ephawulile kwimbono yakhe engavumelaniyo, isiphumo esisebenzayo yayikukuba urhulumente womdibaniso akakwazanga ukuphakamisa imali ngerhafu yengeniso ngaphandle kokulungisa uMgaqo-siseko.
Ithatha isigqibo sokuba, ngaphandle kokulungiswa koMgaqo-siseko-isibini kwisithathu sezindlu zombini zeCongress kunye neyesithathu kwisine se-United States zivumelana-loo propati kunye nemivuzo ayinakuze yenziwe ukuba inike inkxaso kurhulumente wesizwe, wabhala.
Isigqibo sakhuthaza ukwamkelwa kwesiHlomelo se-16, esidale ngokusemthethweni irhafu yengeniso.
UDonald Scarinci uliqabane elilawulayo e UScaren Hollenbeck -Funda ibio yakhe epheleleyo Apha
