NOT GUILTY: Hawaiian tax protester
NY Transfer News Collective
From: mo...@aloha.net (sam monet)
United States vs. John W. Marsh
United States District Court Civil No. 94-00749
District of Hawai'i
On November 20, 1995, 51 year old Native Hawaiian John Marsh was aquitted
by a jury of his peers, on United States federal charges that he:
wilfully failed to file income tax returns for the years 1987, 1988, and
1989; and
wilfully failed to pay taxes owed on income for those years
A former Honolulu Police Officer (28 years), Kanaka Maole John Marsh
admitted that he received income from his masonry construction business
during the years alleged by the Internal Revenue Service; but denied that
he owed the United States any tax money.
Represented by Honolulu criminal tax attorney Stephen P. Pingree and
Native Hawaiian Sovereignty attorney William K. Amona, Mr. Marsh based his
defense on two fronts:
First: that as a citizen of the sovereign Nation of Hawai'i Mr. Marsh was
NOT SUBJECT TO THE JURISDICTION of the United States Federal Court System;
basing his claim on the findings of fact, conclusions of law and
admissions against interest confirmed by the United States Congress at
U.S. Public Law 103-150 enacted on November 23, 1993 which states among
other things:
"on January 14, 1893, John L. Stevens (hereafter referred to in this
resolution as the "United States Minister"),....assigned to the sovereign
and independent Kingdom of Hawaii conspired with a small group of
non-Hawaiian residents of the Kingdom of Hawaii, including citizens of the
United States, to overthrow the indigenous and lawful Government of
Hawaii"; .......
"in pursuance of the conspiracy to overthrow the Government of Hawaii, the
US Minister and the naval representatives of the US caused armed naval
forces of the US to invade the sovereign Hawaiian nation on January 16,
1893, and to position themselves near the Hawaiian Government buildings
and Iolani Palace to intimidate Queen Liliuokalani and her Government;"
......
"in a message to Congress, on December 18, 1893, President Grover
Cleveland reported fully and accurately on the illegal acts of the
conspirators, described such acts as an "act of war", committed with the
participation of a diplomatic representative of the United States and
without authority of Congress", and acknowledged that by such acts the
government of a peaceful and friendly people was overthrown." ........
"the indigenous Hawaiian people never directly relinquished their claims
to their inherent sovereignty as a people or over their national lands to
the US, either through their monarchy or through a plebiscite or
referendum";.......
"the Congress on the occasion of the 100th anniversary of the illegal
overthrow of the Kingdom of Hawaii on January 17, 1893 acknowledges the
historical significance of this event which resulted in the suppression of
the inherent sovereignty of the Native Hawaiian people...."
and by right of offset, the United States owed Marsh and the Hawaiian
people billions of dollars for back rents and revenues for lands stolen at
the overthrow of the Hawaiian Monarchy in 1893.
Second: that John Marsh beleived in good faith that he was not violating
the tax law (U.S. law did not apply to him) and he therefore did not
"wilfully" violate the law. This defense was based on Cheek v. United
States No. 498 U.S. 192 (1991), DECIDED IN FAVOR OF CHEEK at the United
States Supreme Court, January 8, 1991, after the lower court ruled against
Marsh:
"SYLLABUS: (of the lower court) Petitioner Cheek was charged with six
counts of willfully failing to file a federal income tax return in
violation of Sec7203 of the Internal Revenue Code (Code) and tbree counts
of willfully attempting to evade his income taxes in violation of Sec7201.
Although admitting that he had not filed his returns, he testified that he
had not acted willfully because he sincerely believed, based on his
indoctrination by a group believing that the federal tax system is
unconstitutional and his own study, that the tax laws were being
unconstitutionally enforced and that his actions were lawful. In
instructing the jury, the court stated that an honest but unreasonable
belief is not a defense and does not negate willfulness, and that Cheek's
beliefs that wages are not income and that he was not a taxpayer within
the meaning of the Code were not objectively reasonable. It also
instructed the jury that a person's opinion that the tax laws violate his
constitutional rights does not constitute a good-faith misunderstanding of
the law. Cheek was convicted, and the Court of Appeals affirmed." and
the U.S. Supreme Court reversed the conviction holding:
"A good-faith misunderstanding of the law or a good faith belief that on
is not violating the law negates willfulness, whether or not the claimed
belief or misunderstanding is objectively reasonable. Statutory
willfulness, which protects the average citizen from prosecution for
innocent mistakes made due to the complexity of the tax laws. United
States c. Murdock, 290 U.S. 389, is the voluntary, intentional violation
of a known legal duty. United States v. Pomponio, 429 U.S. 10.
Thus, if the jury credited Cheek's assertion that he truly believed that
the Code did not treat wages as income, the Government would not have
carried its burden to prove willfulness, however unreasonable a court
might deem such a belief. Characterizing a belief as objectively
unreasonable transforms what is normally a factual inquiry into a legal
one, thus preventing a jury from considering it. And forbidding a jury to
consider evidence that might negate willfulness would raise a serious
question under the Sixth Amendments jury trial provision, which this
interpretation of the statute avoids. Of course, [**x3] in deciding
whether to credit Cheek's claim, the jury is free to consider ally
admissible evidence showing that he had knowledge of his legal duties. Pp.
199-204."
On August 23, 1995 Attorneys Pingree and Amona filed a "Motion to Dismiss
for Lack of Jurisdiction" with supplemental brief (link) by Native
Hawaiian Sovereigntist and Lawyer Mr. Poka Laenui (link bio); heard by
Federal Judge Alan Kay (a descendent of the Cook Family instrumental in
the illegal overthrow of the Hawaiian Constitutional Monarchy in 1983),
argued and denied. Defendants motion included:
"..How can a judge appointed and paid for by Plaintiff, hear Defendant's
case without recusing himself for a flagrant conflict of interest and more
important, where the thief is the Plaintiff and prosecutes Defendant for
alledged crimes which are minute compared to the crimes committed by
Plaintiff..."
"The right of self-determination has been recognized in the international
community as on of the pillars of the laws of nations. Hand in hand with
that right is the prohibition of aggression against the sovereighn
integrity of another state. The United States has violted both these
rights as regards the Hawaiian nation. After committing the international
crime of aggression in 1893, it proceeded to acquire Hawai'i as a
permanent possession....The passage of a century from the initial invasion
of a nation does not obviate the right of the people to
self-determination..."
making a record for appeal to the United States Supreme Court if
necessary.
The case went to trial on November 7, 1995. The jury consisted of 3 men
and 9 women (estimated 3 native Hawaiian). The court ruled that defendant
could not use sovereignty as a defense, effectively tying the hands of
defense counsel.
John Marsh, on cross examination was asked by the governments lawyer "why"
he did not pay his taxes. Marsh was allowed to answered with a
disertation on the history of the overthrow, his personal beliefs on
Hawaiian sovereignty, and US PL 103-150; heard by the jury.
After 2-1/2 days of diliberation, the jury found Native Hawaiian John
Marsh, NOT GUILTY ON ALL COUNTS OF TAX EVASION.
This ruling constitutes a CRACK IN THE WALL of oppression by the occupying
forces of the United States in the sovereign and independent lands of
Hawai'i Nei. As with the Berlin Wall, the American Wall will eventually
crumble before army of truth, demanding our right to justice and freedom
for the Hawaiian people, under international law.
see: for trial documents
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