The Founding Fathers knew taxes were inevitable to support the Federal government. However, they were particular as to the type and process of taxes to be levied. We support a return to their original intentions by which we grew into a rich, free and powerful nation and therefore advocate repeal of the 16th Amendment.

We propose legislation to abolish the Internal Revenue Service and the current tax system of income taxes, payroll taxes, and estate taxes and are opposed to the flat-rate tax, national sales tax, and value added tax proposals that are being promoted as an improvement to the current federal tax system. It is our intention to replace it with a tariff-based revenue system supplemented by excise taxes.

To the degree that tariffs, a tax levied on goods coming into this country, and excises, tax based on production or consumption, are insufficient to cover the legitimate Constitutional costs of the federal government, we will offer an apportioned "state-rate tax" in which the responsibility for covering the cost of unmet obligations to be divided among the several states in accordance with their proportion of the total population of these United States, excluding the District of Columbia. Thus, if a state contains 10 percent of the nation's citizens, it will be responsible for assuming payment of 10 percent of the annual deficit. By each state having to pay its apportioned share Legislatures of each State will ensure a wise use of expenditures including informing and directing their U.S. Senators in such expenditures.

Michigan’s state tax structure must be reduced and simplified, thereby giving its citizens every chance to build wealth and a higher standard of living. To create such an environment, all non-essential state spending should be reduced or eliminated as appropriate.  Taxes should thereby be reduced to match resulting budget surpluses.  All state tax structure should be designed so as to benefit small business, the backbone of any civil economy.