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This is an article on capital and taxation. In this article, the author is trying to find answers to the following questions: Is Capital Income? Does the Power of Taxation to Destroy Extend to the Destruction of Constitutional Guarantees? The purpose of this article is, therefore, to inquire, using the methods prescribed by the Supreme Court, as to the exact meaning of the original Constitution, the purpose for which it was introduced, and the dangers to Liberty which it was intended to remove