Application of The Victory Tax in California.

Thomas Murrell Thornhill III
c/o Box 1755, U.S.P.S.
Nevada City, California, United States of America
In my own person, without the assistance of counsel
No telephone service maintained
[Date]

Declarant, ___________________________________________, is a competent witness over the age of 18 years of age and does Solemnly state that:

1.a. I am a natural born, adult white Man, one of the people of the United States of America and one of the people of California.

1.b. I am not a trained or licensed Attorney; of necessity, I am acting at all times within my right to defend my life, liberty, and property as set out in CALIFORNIA CONSTITUTION (2001), Art. 1, Sec. 1 (from http://www.leginfo.ca.gov./.const/.article_1 [as of May 9, 2001]):

All people are by nature free and independent and have inalienable rights. Among these are enjoying and defending life and liberty, acquiring, possessing, and protecting property, and pursuing and obtaining safety, happiness, and privacy.

3. Stats.1943, ch. 48, p. 265 reads (I omitted the editorial sidenotes and added emphasis):

CHAPTER 48

An act to authorize agencies to withhold amounts from salaries and wages, paid by public agencies and to comply with provisions of internal revenue laws of the United States, declaring the urgency of this act, to take effect immediately.
[Approved by Governor February 10, 1943. Filed with Secretary of State February 10, 1943.]

The people of the State of California do enact as follows:
SECTION 1. The State, its agencies and political subdivisions, municipal corporations and all other public agencies are authorized to withhold from any wages or salaries paid by them to any person such portion thereof as may be required to be withheld by any law of the United States relating to internal revenue and to pay the sums so withheld at the times and in the manner provided by said law and to make such records, reports and returns as provided by said internal revenue laws, or the regulations promulgated thereunder.
SEC. 2. The Department of Finance of the State of California shall direct the manner and form in which each department, board, commission or other agency of the State of California shall maintain the records incidental to the withholding of funds pursuant to the authority provided in Section 1, and shall prescribe the forms to be used in making any returns, reports or payments except where such forms are provided by the internal revenue laws or regulations promulgated thereunder.
SEC. 3. All funds withheld pursuant to section 1 by any unit of the State whose funds are deposited in the State Treasury shall, immediately upon such withholding, be deposited in the State Treasury in a "special deposit fund" as provided by Section 453a of the Political Code and shall be withdrawn in the manner provided by Section 453a.
SEC. 4. All funds withheld by any county pursuant to the authority set forth in Section 1 shall be deposited immediately upon such withholding in the county treasury as trust moneys and shall be withdrawn only on a warrant issued by the county auditor in fulfillment of the purpose for which said moneys were deposited.
SEC. 5. Any public agency not within the provisions of Section 3 and 4 hereinabove shall deposit all moneys withheld pursuant to the authority of Section 1 immediately upon such withholding in the depository designated for the funds of such agency and such deposit shall be denominated "Victory Tax Trust Deposit" and shall be subject to withdrawal only upon order of the disbursing officer of such agency in fulfillment of the purpose for which said moneys were deposited.
SEC. 6. This act is hereby declared to be an urgency measure necessary for the immediate preservation of public peace, health and safety within the meaning of Section 1 of article IV of the Constitution and shall take effect immediately. A statement of the facts constituting such necessity is as follows:
The Federal Government has imposed a victory tax on all incomes and has provided for the withholding of a portion of all salaries and wages at the source for payment to the Federal Government. The funds so derived are necessary for the financing of the war. There is some doubt whether public agencies are now empowered to withhold such funds and make the necessary reports and payments to the Federal Government. Authorization of such withholding and payment is necessary to prevent impeding the war effort and the preservation of the public health, peace and safety.
SEC. 7. Neither this act nor any thing expressed in it is intended to or is to be construed as a denial of the power of any public agency to withhold wages and salaries prior to its effective date pursuant to the requirements of the Federal internal revenue laws.

5. Stats.1949, ch. 83, p. 328 reads (I omitted the editorial sidenotes and added emphasis):

CHAPTER 83

An act to add Article 6.5, comprising Sections 1170 to 1176 inclusive, to Chapter 1, Division 4 of Title 1 of the Government Code, and to repeal an act entitled "An act to authorize public agencies to withhold amounts from salaries and wages, paid by public agencies and to comply with provisions of internal revenue laws of the United States, declaring the urgency of this act, to take effect immediately," approved February 10, 1943 (Chapter 48 of the Statutes of 1943), relating to withholding taxes from wages, and to consolidate and revise the law relating to the organization, operation, and maintainance of a system of state and local government.
[Approved by Governor April 25, 1949. Filed with Secretary of State April 25, 1949.]

The people of the State of California do enact as follows:

SECTION 1. Article 6.5 is added to Chapter 1, Division 4 of Title 1 of the Government Code, to read:

Article 6.5. Withholding Tax Deductions
1170. As used in this article, "law" means any federal law relating to internal revenue.
1171. The State, its agencies and political subdivisions, cities, and all other public agencies may withhold from any wages or salaries paid by them that portion required to be withheld by any law.
1172. They may pay the withheld sums at the times and in the manner provided by the law and make records, reports, and returns required by the law or the regulations promulgated under it.
1173. The Department of Finance shall direct the manner and form in which each state department, board, commission, or other agency maintains the records incidental to withholding funds pursuant to this article. The Department of finance shall prescribe the forms to be used in making any returns, reports, or payments except where forms are provided by the law or the regulations promulgated under it.
1174. All funds withheld pursuant to this article by any state unit whose funds are deposited in the State Treasury shall immediately be deposited in the State Treasury in a special deposit fund pursuant to Article 2, Chapter 2, Part 2, Division 4, Title 2. Such funds may be withdrawn pursuant to that article.
1175. All funds withheld by any county pursuant to this article shall be deposited immediately in the county treasury as trust money. The funds may be withdrawn only on a warrant issued by the county auditor and for the purpose for which the money was deposited.
1176. A public agency which is not a county or whose funds are not deposited in the State Treasury shall immediately deposit all money withheld pursuant to this article in the depository designated for its funds. The deposit shall be denominated "Victory Tax Trust Deposit." The money is subject to withdrawal only upon order of the disbursing officer of the agency for the purposes for which it was deposited.
SEC. 2. The act cited in the title hereof is repealed.

CHAPTER 666

An act to amend Section 1174, 1175, and 1176 of the Government Code, relating to the deposit and disbursement of moneys withheld from salaries or wages paid to any person by the State or other public agencies pursuant to the internal revenue law of the United States or any requirements of the Commissioner of Internal Revenue pursuant thereto, and to provide for the transfer of money heretofore deposited.
[Approved by Governor June 16, 1949. filed with Secretary of State June 16, 1949.]

The people of the State of California do enact as follows:

SECTION 1. Section 1174 of the Government Code is amended to read:
1174. All funds withheld pursuant to this article by any state unit whose funds are deposited in the State Treasury shall, immediately upon such withholding, be deposited in such depository or depositories as may be prescribed by the Director of Finance, and shall be withdrawn therefrom in the manner prescribed by him in fulfillment of the purpose for which said funds were deposited.
SEC. 2. Section 1175 of said code is amended to read:
1175. All funds withheld by any county pursuant to this article shall, immediately upon such withholding, be deposited in such depository or depositories as may be prescribed by the board of supervisors of the county, and shall be withdrawn therefrom in the manner prescribed by such board in fulfillment of the purpose for which said funds were deposited.
SEC. 3. Section 1176 is amended to read:
1176. All funds withheld pursuant to this article by any public agency not within the provisions of Section 1174 or 1175 of this code shall, immediately upon such withholding, be deposited in such depository or depositories as may be prescribed by the governing body of such public agency, and shall be withdrawn therefrom in the manner prescribed by such governing body, in fulfillment of the purpose for which such funds were deposited.
SEC. 4. All money heretofore deposited in the "Special Deposit Fund" in the State Treasury pursuant to the provisions of Section 1174 and remaining unexpended or unclaimed on the effective date of this act shall, on order of the State Controller, be transferred to the General Fund in the State Treasury.
SEC. 5. All money heretofore deposited in the county treasury as trust moneys pursuant to the provisions of Section 1175 and remaining unexpended or unclaimed on the effective date of this act shall, on order of the board of supervisors of the county, be transferred to the general fund in the county treasury.
SEC. 6. All money heretofore deposited in the "Victory Tax Trust Deposit" in the depository designated for the funds of any public agency pursuant to Section 1176 and remaining unexpended or unclaimed on the effective date of this act, shall, on order of the governing body of such public agency, be transferred to the general fund in the treasury of such public agency.

8.b. GOVERNMENT CODE, §§ 1170-1176, from the State of California website http://www.leginfo.ca.gov./cgi-bin/waisgate?WAISdocID=047418315+0+0+0&WAISaction=retrieve [as of June 18, 2001] read (emphasis added.):

1170. As used in this article, "law" means any federal law relating to internal revenue.

1170.5. In the case of the State, "law" also means the law of any state providing for the withholding of personal income tax from wages or salaries of its residents employed by other states; provided, that the law of that state, in the determination of the State Controller, provides for withholding of personal income taxes from wages or salaries of its employees residing in California.

1171. The State, its agencies and political subdivisions, cities, and all other public agencies may withhold from any wages or salaries paid by them that portion required to be withheld by any law.

1172. They may pay the withheld sums at the times and in the manner provided by the law and make the records, reports, and returns required by the law or the regulations promulgated under it.

1173. The Department of Finance shall direct the manner and form in which each state department, board, commission, or other agency maintains the records incidental to withholding funds pursuant to this article. The Department of Finance shall prescribe the forms to be used in making any returns, reports, or payments except where forms are provided by the law or the regulations promulgated under it.

1174. All funds withheld pursuant to this article by any state unit whose funds are deposited in the State Treasury shall, immediately upon such withholding, be deposited in such depositary or depositaries as may be prescribed by the Director of Finance, and shall be withdrawn therefrom in the manner prescribed by him in fulfillment of the purpose for which said funds were deposited.

1175. All funds withheld by any county pursuant to this article shall, immediately upon such withholding, be deposited in such depositary or depositaries as may be prescribed by the board of supervisors of the county, and shall be withdrawn therefrom in the manner prescribed by such board in fulfillment of the purpose for which said funds were deposited.

1176. All funds withheld pursuant to this article by any public agency not within the provisions of Sections 1174 or 1175 of this code shall, immediately upon such withholding, be deposited in such depositary or depositaries as may be prescribed by the governing body of such public agency, and shall be withdrawn therefrom in the manner prescribed by such governing body, in fulfillment of the purpose for which said funds were deposited.

I certify under the laws of the State of California, that the foregoing is true and correct.

Dated: ____________________

At: ______________________________________

Signed: _______________________________________