The Builder

author unknown

I watched them tearing a building down
A group of men in a busy town
With a "Ho heave ho" and a lusty yell,
They swung a beam and a side wall fell.

I asked the foreman, "Are these men skilled?
Would you hire these men if you were going to build?"
He smiled and said "No, indeed.
Common labor is all I need.
I can easily wreck in a day or two
That which would take builders years to do."

I thought to myself as I walked away
Which of these roles have I tried to play?
Am I a builder who builds with care?
Who measures life with a compass and square?

Who follows life with a straight laid plan,
and patiently does the best he can?
Or am I a wrecker who roams the town
Content on the labor of tearing down?


The 8 Cow Wife

condensed from Woman's Day Patricia McGerr

When I sailed to Kiniwata, an island in the Pacific, I took along a notebook. After I got back it was filled with descriptions of flora and fauna, native customs and costume.

But the only note that still interests me is the one that says: "Johnny Lingo gave eight cows to Sarita’s father."

And I don’t need to have it in writing. I’m reminded of it every time I see a woman belittling her husband or a wife withering under her husband’s scorn.

I want to say to them, "You should know why Johnny Lingo paid eight cows for his wife."

Johnny Lingo wasn’t exactly his name. But that’s what Shenkin, the manager of the guest house on Kiniwata, called him.

Shenkin was from Chicago and had a habit of Americanizing the names of the islanders. But Johnny was mentioned by many people in many connections.

If I wanted to spend a few days on the neighboring island of Nurabandi, Johnny Lingo would put me up. If I wanted to fish he could show me where the biting was best. If it was pearls I sought, he would bring the best buys.

The people of Kiniwata all spoke highly of Johnny Lingo. Yet when they spoke they smiled, and the smiles were slightly mocking.

"Get Johnny Lingo to help you find what you want and let him do the bargaining," advised Shenkin. "Johnny knows how to make a deal."

"Johnny Lingo! A boy seated nearby hooted the name and rocked with laughter.

"What goes on?" I demanded. "everybody tells me to get in touch with Johnny Lingo and then breaks up. Let me in on the joke."

"Oh, the people like to laugh," Shenkin said, shruggingly. "Johnny's the brightest, the strongest young man in the islands, And for his age, the richest."

"But if he’s all you say, what is there to laugh about?"

"Only one thing. Five months ago, at fall festival, Johnny came to Kiniwata and found himself a wife. He paid her father eight cows!

I knew enough about island customs to be impressed. Two or three cows would buy a fair-to-middling wife, four or five a highly satisfactory one. "Good Lord!" I said, "Eight cows! She must have beauty that takes your breath away."

"She’s not ugly," he conceded, and smiled a little. "But the kindest could only call Sarita plain. Sam Karoo, her father, was afraid she’d be left on his hands."

"But then he got eight cows for her? Isn’t that extraordinary?"

"Never been paid before."

"Yet you call Johnny’s wife plain?"

"I said it would be kindness to call her plain. She was skinny. She walked with her shoulders hunched and her head ducked. She was scared of her own shadow."

"Well," I said, "I guess there’s just no accounting for love."

"True enough," agreed the man. "And that’s why the villagers grin when they talk about Johnny. They get special satisfaction from the fact that the sharpest trader in the islands was bested by dull old Sam Karoo."

"But how?"

"No one knows and everyone wonders. All the cousins were urging Sam to ask for three cows and hold out for two until he was sure Johnny’d pay only one. Then Johnny came to Sam Karoo and said, ‘Father of Sarita, I offer eight cows for your daughter.’"

"Eight cows," I murmured. "I’d like to meet this Johnny Lingo."
"And I wanted fish. I wanted pearls. So the next afternoon I beached my boat at Nurabandi. And I noticed as I asked directions to Johnny’s house that his name brought no sly smile to the lips of his fellow Nurabandians. And when I met the slim, serious young man, when he welcomed me with grace to his home, I was glad that from his own people he had respect unmingled with mockery. We sat in his house and talked. Then he asked, "You come here from Kiniwata?"


"They speak of me on that island?"

"They say there’s nothing I might want they you can’t help me get."

He smiled gently. "My wife is from Kiniwata."

"Yes, I know."

"They speak of her?"

"A little."

"What do they say?"

"Why, just..." The question caught me off balance. "They told me you were married at festival time."

"Nothing more?" The curve of his eyebrows told me he knew there had to be more.

They also say the marriage settlement was eight cows." I paused.
"They wonder why."

"They ask that?" His eyes lightened with pleasure. "Everyone in Kiniwata knows about the eight cows?"
I nodded.

"And in Nurabandi everyone knows it too." His chest expanded with satisfaction. "Always and forever, when they speak of marriage settlements, it will be remembered that Johnny Lingo paid eight cows for Sarita."

So that’s the answer, I thought: vanity.

And then I saw her.

I watched her enter the room to place flowers on the table. She stood still a moment to smile at the young man beside me. Then she went swiftly out again. She was the most beautiful woman I have ever seen. The lift of her shoulders, the tilt of her chin the sparkle of her eyes all spelled a pride to which no one could deny her the right.

I turned back to Johnny Lingo and found him looking at me. "You admire her?" he murmured.
"She...she’s glorious. But she’s not Sarita from Kiniwata," I said.

"There’s only one Sarita. Perhaps she does not look the way they say she looked in Kiniwata."

"She doesn’t. I heard she was homely. They all make fun of you because you let yourself be cheated by Sam Karoo."

"You think eight cows were too many?" A smile slid over his lips.

"No. But how can she be so different?"

"Do you ever think," he asked, "what it must mean to a woman to know that her husband has settled on the lowest price for which she can be bought? And then later, when the women talk, they boast of what their husbands paid for them. One says four cows, another maybe six. How does she feel, the woman who was sold for one or two?" This could not happen to my Sarita."

"Then you did this just to make your wife happy?"

"I wanted Sarita to be happy, yes. But I wanted more than that. You say she is different This is true. Many things can change a woman. Things that happen inside, things that happen outside. But the thing that matters most is what she thinks about herself. In Kiniwata, Sarita believed she was worth nothing. Now she knows she is worth more than any other woman in the islands."

"Then you wanted -"

"I wanted to marry Sarita. I loved her and no other woman."

"But —" I was close to understanding.

"But," he finished softly, "I wanted an eight-cow wife."


William Cooper
CAJI News Service -- Exclusive

"The Congress shall have Power to lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States; ...."
The Constitution for the United States of America
Article I, Section 8, Clause 1 ("1:8:1")

"No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration hereinbefore directed to be taken."
You will not find the Bureau of Internal Revenue, the Internal Revenue Service, the Secret Service, or the Bureau of Alcohol Tobacco and Firearms listed. We learned that the Bureau of Internal Revenue, Internal Revenue, internal revenue, Internal
Revenue Service, the Bureau of Internal Revenue Service, internal revenue service, Official Internal Revenue Service, the Federal Alcohol Administration, Director Alcohol Tobacco and Firearms Division, and the Bureau of Alcohol Tobacco and Firearms are all one organization. We found this obfuscated.

Constructive Fraud
The investigation found that, except for the very few who are engaged in specific activities, the Citizens of the 50 States of the United States of America have never been required to file or to pay "income taxes." The Federal government is engaged in constructive fraud on a massive scale. Americans who have been frightened into filing and paying "income taxes" have been robbed of their money. Millions of lives have been ruined. Hundreds of thousands of innocent people have been imprisoned on the pretense they violated laws that do not exist. Some have been driven to suicide. Marriages have been destroyed. Property has been confiscated to pay taxes that were never owed.

Lincoln's War Tax
During the Civil War, Abraham Lincoln imposed a war tax upon the citizens. The war tax lawfully applied only to those citizens who resided within the federal District of Columbia and the federally owned territories, dockyards, naval bases, or forts, and those who were considered to be in rebellion against the Union. Many Citizens of the several States volunteered to pay. After the war, the tax was repealed. This left the impression that the President and Congress could levy an unapportioned direct tax upon the Citizens of the several States, when, in fact, no such tax had ever been imposed. The Tax was not fraud, because nothing was done to deceive the people. Those who were deceived, in fact, deceived themselves.

Philippine -- Trust #1
In the last century, the United States acquired by conquest the territory of the Philippine Islands, Guam, and Puerto Rico. The Philippine Customs Administrative Act was passed by the Philippine Commission during the period from September 1, 1900, to August 31, 1902, to regulate trade with foreign countries and to create revenue in the form of duties, imposts, and excises. The Act created the federal government's first trust fund called Trust Fund #1, the Philippine special fund (customs duties), 31 U.S.C., Section 1321. The Act was administered under the general supervision and control of the Secretary of Finance and Justice.

Philippine Trust #2
Bureau of Internal Revenue
The Philippine Commission passed another Act known as the Internal Revenue Law of Nineteen Hundred and Four. This Act created the Bureau of Internal Revenue and the federal government's second trust fund called Trust Fund #2, the Philippine special fund (internal revenue), 31 U.S.C., Section 1321. In the Act, Article I, Section 2, we find:

And in Section 3, we find:
"There shall be established a Bureau of Internal Revenue, the chief officer of which Bureau shall be known as the Collector of Internal Revenue. He shall be appointed by the Civil Governor, with the advice and consent of the Philippine Commission, and shall receive a salary at the rate of eight thousand pesos per annum. The Bureau of Internal Revenue shall belong to the department of Finance and Justice."

"The Collector of Internal Revenue, under the direction of the Secretary of Finance and Justice, shall have general superintendence of the assessment and collection of all taxes and excises imposed by this Act or by any Act amendatory thereof, and shall perform such other duties as may be required by law."

Customs & BIR Merged
It is clear that the Customs Administrative Act was to fall within the jurisdiction of the Bureau of Internal Revenue which bureau was to be responsible for "all taxes and excises imposed by this Act," which clearly included import and export excise taxes. This effectively merged Customs and Internal Revenue in the Philippines.

Demon Alcohol When Prohibition was ratified in 1919 with the 18th Amendment, the government created federal bureaucracies to enforce the outlaw of alcohol. As protest and resistance to prohibition increased, so did new federal laws and the number of bureaucrats hired to enforce them. After much bloodshed and public anger, Prohibition was repealed with the 21st Amendment, which was ratified in 1933.

Federal Alcohol Act
In 1933, President Roosevelt declared a "Banking Emergency."
The Congress gave the President dictatorial powers under the "War Powers Act of 1917." Congress used the economic emergency as the excuse to give blanket approval to any and all Presidential executive orders. Roosevelt, with a little help from his socialist friends, was prolific in his production of new legislation and executive orders. In 1935, the Public Administration Clearinghouse wrote, and Roosevelt introduced, the Federal Alcohol Act. Congress passed it into law. The Act established the Federal Alcohol Administration. That same year, the Supreme Court, in a monumental ruling, struck down the act, among many others on a long list of draconian and New Deal laws. The Federal Alcohol Administration did not go away, however; it became involved in other affairs, placed in a sort of standby status.

Internal Revenue (Puerto Rico)
At some unknown date prior to 1940, another Bureau of Internal Revenue was established in Puerto Rico. The 62nd trust fund was created and named Trust fund #62 Puerto Rico special fund (Internal Revenue). Note that the Puerto Rico special fund has Internal Revenue, capital "I" and "R". The Philippine special fund (internal revenue) is in lower-case letters. Between 1904 and 1938, the China Trade Act was passed to deal with opium, cocaine, and citric wines shipped out of China. It appears to have been administered in the Philippines by the Bureau of Internal Revenue.

China Trade Act
We studied a copy of The Code of Federal Regulations of the United States of America in force June 1, 1938, Title 26 -- Internal Revenue, Chapter I -- (Parts 1-137). On page 65, it makes reference to the China Trade Act, where we find the first use of such terms as: income, credits, withholding, Assessment and Collection of Deficiencies, extension of time for payment, and failure to file return. The entire substance of Title 26 deals with foreign individuals, foreign corporations, foreign insurance corporations, foreign ships, income from sources within possessions of United States, citizens of the United States and domestic corporations deriving income from sources within a possession of the United States, and China Trade Act Corporations.

Narcotics, Alcohol, Tobacco, Firearms
All of the taxes covered by these laws concerned the imposts, excise taxes, and duties to be collected by the Bureau of Internal Revenue for such items as narcotics, alcohol, tobacco, and firearms. The alleged Internal Revenue Service likes to make a big do about the fact that Al Capone was jailed for tax evasion. The IRS will not tell you that the tax Capone evaded was not "income tax" as we know it, but the tax due on the income from the alcohol which he had imported from Canada. If he had paid the tax, he would not have been convicted. The Internal Revenue Act of 1939 was clearly concerned with all taxes, imposts, excises, and duties collected on trade between the possessions and territories of the United States, and foreign individuals, foreign corporations, or foreign governments. The income tax laws have always applied only to the Philippines, Puerto Rico, District of Columbia, Virgin Islands, Guam, Northern Mariana Islands, territories, and insular possessions.

FAA becomes BIR
Under the Reorganization Plan Number 3 of 1940 which appears at 5 United States Code Service, Section 903, the Federal Alcohol Administration, and offices of members and Administrator thereof, were abolished and their functions directed to be administered under direction and supervision of the Secretary of the Treasury through the Bureau of Internal Revenue. We found this history in all of the older editions of 27 U.S.C.S., Section 201. It has been removed from current editions. Only two Bureaus of Internal Revenue have ever existed: one in the Philippines and another in Puerto Rico. Events that have transpired tell us that the Federal Alcohol Administration was absorbed by the Puerto Rico Trust #62.

Victory Tax Act
World War II was a golden opportunity. Americans were willing to sacrifice almost anything if they thought that sacrifice would win the war. In that atmosphere, Congress passed the Victory Tax Act. It mandated an income tax for the years 1943 and 1944 to be filed and paid in the years 1944 and 1945. The Victory Tax Act automatically expired at the end of 1944. The federal government, with the clever use of language, created the myth that the tax was applicable to all Americans. Because of their desire to win the war, Americans filed and paid the tax. Because of their ignorance of the law, Americans filed and paid the tax. The government promoted the fraud and threatened those who objected. Americans forgot that the law expired in 2 years. When the date had come and gone, they continued to keep "records"; they continued to file; and they continued to pay the tax. The federal government continued to print returns and collect the tax. Never mind the fact that no Citizen of any of the several States of the Union was ever liable to pay the tax in the first place.

Federal Power Limited
The fiction, "that because it was an excise tax, it was legal," is not true. The power of the federal government is limited to its own property, as stated in Article I, Section 8, Clause 17, and to "regulate Commerce with foreign Nations, and among the several States, and with the Indian tribes;" as stated in Article I, Section 8, Clause 3. 18 U.S.C., Section 921, Definitions, states,
Only employees of the federal government, residents of the>District of Columbia, residents of naval bases, residents of forts, U.S. citizens of the Virgin Islands, Puerto Rico, territories, and insular possessions were lawfully required to file and pay the Victory Tax.
"The term 'interstate or foreign commerce' includes commerce between any place in a State and any place outside that State, or within any possession of the United States (not including the Canal Zone) or the District of Columbia, but such term does not include commerce between places within the same State but through any place outside of that State. The term 'State' includes the District of Columbia, the Commonwealth of Puerto Rico, and the possessions of the United States (not including the Canal Zone)."

BIR becomes IRS
In 1953, the United States relinquished its control over the Philippines. Why do the Philippine pure Trusts #1 (customs duties) and #2 (internal revenue) continue to be administered today? Who are the Settlers of the Trusts? What is done with the funds in the Trusts? What businesses, if any, do these Trusts operate? Who are the Beneficiaries? Coincidentally, on July 9, 1953, the Secretary of the Treasury, G. K. Humphrey, by "virtue of the authority vested in me," changed the name of the Bureau of the Internal Revenue, BIR, to Internal Revenue Service when he signed what is now Treasury Order 150-06. This was an obvious attempt to legitimize the Bureau of Internal Revenue. Without the approval of Congress or the President, Humphrey, without any legal authority, tried to turn a pure trust into an agency of the Department of the Treasury. His actions were illegal, but went unchallenged. Did he change the name of the BIR in Puerto Rico or the BIR in the Philippines? We cannot find the answer.

Mutual Security Act
In 1954, the United States and Guam became partners under the Mutual Security Act. The Act and other documents make reference to the definition of Guam and the United States as being mutually interchangeable. In the same year, the Internal Revenue Code of 1954 was passed. The Code provides for the United States and Guam to coordinate the "Individual Income Tax". Pertinent information on the tax issue may be found in 26 C.F.R. 301.7654-1: Coordination of U.S. and Guam Individual income taxes, 26 C.F.R. 7654-1(e): Military personnel in Guam, and 48 U.S.C. Section 1421(i): "Income-tax laws" defined. The Constitution forbids unapportioned direct taxes upon the Citizens of the several States of the 50 States of the Union; therefore, the federal government must trick (read "defraud") people into volunteering to pay taxes as "U.S. citizens" of either Guam, the Virgin Islands, or Puerto Rico. It sounds insane, and it is, but it is absolutely true.

On June 6, 1972, Acting Secretary of the Treasury Charles E. Walker signed Treasury Order Number 120-01 which established the Bureau of Alcohol, Tobacco and Firearms. He did this with the stroke of his pen, citing "by virtue of the authority vested in me as Secretary of the Treasury, including the authority in Reorganization Plan No. 26 of 1950." He ordered the ... "... transfer, as specified herein, the functions, powers and duties of the Internal Revenue Service arising under laws relating to alcohol, tobacco, firearms, and explosives (including the Alcohol, Tobacco and Firearms Division of the Internal Revenue Service) to the Bureau of Alcohol, Tobacco and Firearms (hereinafter referred to as the Bureau) which is hereby established. The Bureau shall be headed by the Director, Alcohol, Tobacco and Firearms (hereinafter referred to as the Director). The Director shall perform his duties under the general direction of the Secretary of the Treasury (hereinafter referred to as the Secretary ) and under the supervision of the Assistant Secretary (Enforcement, Tariff and Trade Affairs, and Operations) (hereinafter referred to as the Assistant Secretary)."
Treasury Order 120-01 assigned to the new BATF Chapters 51, 52, and 53 of the Internal Revenue Code of 1954 and sections 7652 and 7653 of such code, chapters 61 through 80 inclusive of the Internal Revenue Code of 1954, the Federal Alcohol Administration Act (27 U.S.C. Chapter 8) (which, in 1935, the Supreme Court had declared unconstitutional within the several States of the Union), 18 U.S.C. Chapter 44, Title VII Omnibus Crime Control and Safe Streets Act of 1968 (18 U.S.C. Appendix, sections 1201-1203, 18 U.S.C. 1262-1265, 1952 and 3615, and etc.) Mr. Walker then makes a statement within T.O. 120-01 that is very revealing:

"The terms 'Director, Alcohol, Tobacco and Firearms Division' and 'Commissioner of Internal Revenue' wherever used in regulations, rules, and instructions, and forms, issued or adopted for the administration and enforcement of the laws specified in paragraph 2 hereof, which are in effect or in use on the effective date of this Order, shall be held to mean 'the Director'."

Walker seemed to branch the Internal Revenue Service (IRS), creating the Bureau of Alcohol, Tobacco and Firearms (BATF), and then, with that statement, joined them back together into one. In the Federal Register, Volume 41, Number 180, of Wednesday, September 15, 1976, we find:

"The term 'Director, Alcohol, Tobacco and Firearms Division' has been replaced by the term 'Internal Revenue Service'."

We found this pattern of deception and obfuscation everywhere we looked during our investigation. For further evidence of the fact that the IRS and the BATF are one and the same organization, check 27 U.S.C.A. Section 201.

The Gift of the Magi
This is how the Magi perform magic. Secretary Humphrey, with no authority, creates an agency of the Department of the Treasury called "Internal Revenue Service", out of thin air, from an offshore pure trust called "Bureau of Internal Revenue". The "Settler" and "Beneficiaries" of the trust are unknown. The "Trustee" is the Secretary of the Treasury. Acting Secretary Walker further launders the trust by creating, from the alleged "Internal Revenue Service", the "Bureau of Alcohol, Tobacco and Firearms."

Person Becomes Thing
Unlike Humphrey, however, Walker assuaged himself of any guilt when he nullified the order by proclaiming:

"The terms 'Director, Alcohol, Tobacco and Firearms Division' and Commissioner of Internal Revenue' wherever used in regulations, rules, and instructions, and forms, issued or adopted for the administration and enforcement of the laws specified in paragraph 2 hereof, which are in
effect or in use on the effective date of this Order, shall be held to mean 'the Director'."

Walker created the Bureau of Alcohol, Tobacco and Firearms from the Alcohol, Tobacco and Firearms Division of Humphrey's Internal Revenue Service. He then says that, what was transferred is the same entity as the Commissioner of Internal Revenue. He knew he could not legally create something from nothing without the authority of Congress and/or the President, so he made it look like he did something that he had, in fact, not done. To compound the fraud, the Federal Register published the unbelievable assertion that a person had been replaced with a thing: "the term Director Alcohol, Tobacco and Firearms Division has been replaced with the term Internal Revenue Service."

Stroke of Genius
The Federal Alcohol Administration, which administered the Federal Alcohol Act, and offices of members and Administrator thereof, were abolished and their functions were directed to be administered under direction and supervision of the Secretary of Treasury through the Bureau of Internal Revenue, now the Internal Revenue Service. The Federal Alcohol Act was ruled unconstitutional within the 50 States, so it was transferred to the BIR, which is an offshore trust, which became the IRS, which gave birth to the BATF and, somehow, the term Director, Alcohol, Tobacco and Firearms Division, which is a person within the BATF, spawned the alleged Internal Revenue Service via another flick of the pen on September 15, 1976.

In a brilliant flash of logic, Wayne C. Bentson determined that he could check these facts by filing a Freedom of Information Act ("FOIA") request, asking the BATF to "name the person who now administers the Federal Alcohol Act." If we were wrong, then a reply would state that no record exists as to any name of any person who administers the Act. The request was submitted to the BATF. The reply came on July 14, 1994, from the Secret Service, an unexpected source, which discloses a connection we had not suspected.

The reply states that John Magaw of the Bureau of Alcohol, Tobacco and Firearms, of the Department of the Treasury, administers the Federal Alcohol Act.

You may remember from the Waco hearings that John Magaw is the Director, Alcohol, Tobacco and Firearms. All of our research was confirmed by that admission.

Smoke and Mirrors
Despite all the pen flicking and the smoke and mirrors, there is no such organization within the Department of the Treasury known as the "Internal Revenue Service" or the "Bureau of Alcohol, Tobacco and Firearms." Title 31 U.S.C. is "Money and Finance" and therein are published the laws pertaining to the Department of the Treasury ("DOT"). Title 31 U.S.C., Chapter 3, is a statutory list of the organizations of the DOT. Internal Revenue Service and/or Bureau of Alcohol, Tobacco and Firearms are not listed within Title 31 U.S.C. as agencies or organizations of the Department of the Treasury. They are referenced, however, as "to be audited" by the Controller General in 31 U.S.C. Section 713.

BATF - Puerto Rico
We have already demonstrated that both of these organizations are, in reality, the same organization. Where we find one, we will surely find the other. In 27 C.F.R., Chapter 1, Section 250.11, Definitions, we find: "United States Bureau of Alcohol, Tobacco and Firearms office. The Bureau of Alcohol, Tobacco and Firearms office. The Bureau of Alcohol, Tobacco and Firearms office in Puerto Rico ..." and "Secretary -- The Secretary of the Treasury of Puerto Rico" and "Revenue Agent -- Any duly authorized Commonwealth Internal Revenue Agent of the Department of the Treasury of Puerto Rico."

Remember that "Internal Revenue" is the name of the Puerto Rico Trust #62. It is perfectly logical and reasonable that a Revenue Agent works as an employee for the Department of the Treasury of the Commonwealth of Puerto Rico.

Where is IRS?
Where is the alleged "Internal Revenue Service"? The Internal Revenue Code of 1939, aka Internal Revenue Code of 1954, etc., etc., etc., 27 C.F.R. refers to Title 26 as relevant to Title 27, as per 27 C.F.R., Chapter 1, Section 250.30, which states that 26 U.S.C. 5001(a)(1) is governing a Title 27 U.S.C. law. In fact, 26 U.S.C. Chapters 51, 52, and 53 are the alcohol, tobacco and firearms taxes, administered by the Internal Revenue Service; alias Bureau of Internal Revenue; alias Virgin Islands Bureau of Internal Revenue; alias Director, Alcohol, Tobacco and Firearms Division; alias Internal Revenue Service.

Must be Noticed According to 26 C.F.R. Section 1.6001-1(d), Records, no one is required to keep records or file returns unless specifically notified by the district director by notice served upon him, to make such returns, render such statements, or keep such specific records as will enable the district director to determine whether or not such person is liable for tax under subtitle A of the Code. 26 C.F.R. states that this rule includes State individual income taxes. Don't get yourself all lathered up, because "State" means ... the District of Columbia, U.S. Virgin Islands, Guam, Northern Mariana Islands, Puerto Rico, territories, and insular possessions.

No Implementation of Law
44 U.S.C. says that every regulation or rule must be published in the Federal Register. It also states that every regulation or rule must be approved by the Secretary of the Treasury. If there is no regulation, then there is no implementation of the law. There is no regulation governing "failure to file a return." There is no computer code for "failure to file." The only thing we could find was a requirement stating "where to file an income tax return." It can be found in 26 C.F.R., Section 1.6091-3, which states that, "Income tax returns required to be filed with Director of International Operations." Who is the Director of International Operations?

Delegation of Authority
No one in government is allowed to do anything unless they have been given specific, written authority in the law, or else someone who has been given authority in the law gives that person a delegation of authority order, spelling out exactly what they can and cannot do under that specific order. We combed the Department of the Treasury's Handbook of Delegation Orders and we found that no one in the IRS or BATF has any authority to do most of the things they have been doing for years.

No Authority to Audit
Delegation Order Number 115 (Rev. 5) of May 12, 1986, is the only delegation of authority to conduct Audits. It states that the IRS and BATF can only audit themselves, and only for amounts of $750 or less. Any amount above that amount must be audited by the Controller General, according to Title 31 U.S.C. No other authority to audit exists. No IRS or BATF agent, or representative, can furnish us with any law, rule, or regulation which gives them the authority to audit anyone other than themselves. Order Number 191 states that they can levy on property, but only if that property is in the hands of parties.

Authority to Investigate
The manual states, on page 1100-40.2, of April 21, 1989, Criminal Investigation Division, that ...

"... the Criminal Investigation Division enforces the criminal statutes applicable to income, estate, gift, employment, and excise tax laws ... involving United States citizens residing in foreign countries and nonresident aliens subject to Federal income tax filing requirements by developing information concerning alleged criminal violations thereof, evaluating allegations and indications of such violations to determine investigations to be undertaken, investigating suspected criminal violations of such laws, recommending prosecution when warranted, and
measuring effectiveness of the investigation processes ...."

Authority to Collect
On page 1100-40.1, it states in 1132.7 of April 21, 1989, Director, Office of Taxpayer Service and Compliance:

"Responsible for operation of a comprehensive enforcement and assistance program for all taxpayers under the immediate jurisdiction of the Assistant Commissioner (International) .... Directs the full range of collection activity on delinquent accounts and delinquent returns for taxpayers overseas, in Puerto Rico, and in United States possessions and territories."

50 States not Included
1132.72 of April 21, 1989, Collection Division, says:

"Executes the full range of collection activities on delinquent accounts, which includes securing delinquent returns involving taxpayers outside the United States and those in United States territories, possessions and in Puerto Rico."

U.S. Attorney's Manual
The United States Attorney's Manual, Title 6 Tax Division, Chapter 4, page 16, October 1, 1988, 6-4.270, Criminal Division Responsibility, states:
"The Criminal Division has limited responsibility for the prosecution of offenses investigated by the IRS. Those offenses are: excise violations involving liquor tax, narcotics, stamp tax, firearms, wagering, and coin-operated gambling and amusement machines; malfeasance offenses committed by IRS personnel; forcible rescue of seized property; corrupt or forcible interference with an officer or employee acting under the internal revenue laws; and unauthorized mutilation, removal or misuse of stamps."

28 C.F.R. Sec. 0.70.

"Act of Congress"
We found this revelation in 28 U.S.C. Rule 54(c), Application of Terms:

It is the Law
28 U.S.C. contains the "Rules of Courts." They were written and approved by the Justices of the Supreme Court. The Supreme Court, in writing 28 U.S.C., has already ruled upon this issue.
They are the Law.

Where is the Money?
Where does the money go that is paid into the IRS? It spends at least a year in what is called a "quad zero" account under an Individual Master File, after which time the Director of the IRS Center can, apparently, do whatever he wants with the money. It is sometimes dispersed under Treasury Order 91 (Rev. 1), May 12, 1986, which is a service agreement between the IRS and the Agency for International Development ("AID").

We Financed Soviet Weapons
When William Casey, Director of the Central Intelligence Agency during Iran-Contra, was the head of AID, he funnelled hundreds of millions of dollars to the Soviet Union, which money was spent building the Kama River Truck Factory, the largest military production facility for tanks, trucks, armored personnel carriers, and other wheeled vehicles in the world. The Kama River Truck Factory has a production capability larger than all of the combined automobile and truck manufacturing plants in the United States.

IRS/AID Service Agreement
The agreement states: The Constitution for the United States of America
Article I, Section 9, Clause 4 ("1:9:4")

CAJI Investigation
Investigation of the alleged Internal Revenue Service and the Bureau of Alcohol, Tobacco and Firearms has disclosed a broad, premeditated conspiracy to defraud the Citizens of the United States of America. Examination of the United States Code,
the Code of Federal Regulations, the Statutes at Large, Congressional Record, the Federal Register, and Internal Revenue manuals too numerous to list, reveals a crime of such magnitude that words cannot adequately describe the betrayal of the American people. What we uncovered has clearly been designed to circumvent the limitations of the Constitution for the United States of America and to implement the Communist Manifesto within the 50 States. Marx and Engels claimed that, in the effort to create a classless society, a "graduated income tax" could be used as a weapon to destroy the middle class.

The Art of Illusion
Magic is the art of illusion. Those who practice magic are called Magi. They have created a web of obfuscation and confusion in the law. When the courts have ruled them unconstitutional or unlawful, they merely stepped outside jurisdiction and venue. By fooling the people, they continued the crime. These Magicians have convinced Americans that we have a status we do not. We are led to believe we must do things that are not required. Through the clever use of language, the government promotes the fraud.

Not Created by Congress
The Bureau of Internal Revenue, and the alleged Internal Revenue Service, were not created by Congress. These are not organizations or agencies of the Department of the Treasury, or of the federal government. They appear to be operated through pure trusts administered by the Secretary of the Treasury (the Trustee). The Settler of the trusts and the Beneficiary or Beneficiaries are unknown. According to the law governing trusts, the information does not have to be revealed.

Not Found in 31 U.S.C.
The organization of the Department of the Treasury can be found in 31 United States Code, Chapter 3, beginning on page 7.
"As used in these rules the following terms have the designated meanings. 'Act of Congress' includes any act of Congress locally applicable to and in force in the District of Columbia, in Puerto Rico, in a territory or in an insular possession."

"Authority is hereby delegated to the Assistant Commissioner International to develop and enter into the service agreement between the Treasury Department and the Agency for
International Development."

The Secretary of the Treasury is always appointed U.S. Governor of the International Monetary Fund in accordance with the international agreement that created the IMF. The Secretary of the Treasury is paid by the IMF, while serving as Governor.

Agent of Foreign Powers
Lloyd Bentsen held the following positions at the same time as he was the Secretary of the Treasury: U.S. Governor of the International Monetary Fund, U.S. Governor of the International Bank for Reconstruction and Development, U.S. Governor of the Inter-American Development Bank, U.S. Governor of the African Development Bank, U.S. Governor of the Asian Development Bank, U.S. Governor of the African Development Fund, and U.S. Governor of the European Bank for Reconstruction and Development. Mr. Bentsen received a salary from each of these organizations which literally made him an unregistered agent of several foreign powers.

Citizen vs citizen
By birth, we are each a Citizen of the State of California, or a Citizen of the State of Arizona, or a Citizen of whatever Union State wherein we were born and, at the same time, we are all Citizens of the United States of America, and are not subject to any Acts of Congress, other than the 18 powers specifically enumerated in the Constitution for the United States of America.

People who are born, or who reside, within the federal District of Columbia, Guam, the U.S. Virgin Islands, Puerto Rico, the Northern Mariana Islands, any territory, on any naval base or dockyard, within forts, or within insular possessions, are called U.S. citizens and are subject to Acts of Congress. Within the law, words have meanings that are not the same meanings that are accepted in common usage. Our Constitution is the Constitution for the United States of America. The U.S. Constitution is the Constitution of Puerto Rico.

Volunteer Taxpayers
We are subject to the laws of the jurisdiction which we volunteer to accept. In the law governing income tax, "income" is defined as foreign earned income, offshore oil well or windfall profits, and war profits.

A "return" is prepared by a taxpayer to submit to the federal government taxes that he/she collected.

A "taxpayer" is one who collects taxes and submits the taxes as a return to the federal government.

An "employee" is one who is employed by the federal government.

An "employer" is the federal government.

An "individual" is a citizen of Guam or the U.S. Virgin Islands.

A "business" is defined as a government, a bank, or an insurance company.

A "resident" is an alien citizen of Guam, the U.S. Virgin Islands, or Puerto Rico, who resides within one of the 50 States of the Union known as the United States of America, or one of the other island possessions.

1040 for "Aliens"
A form 1040 is the income tax return for a nonresident alien citizen of the U.S. Virgin Islands, residing within one of the 50 States of the several States in the Union known as the United States of America. If you volunteer that you are a U.S. citizen, you have become a U.S. citizen. If you write or print your name on a line labeled "taxpayer," you have become a taxpayer. Since these forms are affidavits which you submit under penalty of perjury, you commit a crime every time you fill one out and sign, stating that you are what you are not. The federal government is delighted by your ignorance, and will gladly accept your returns and your money. As proof, refer to the Virgin Islands Tax Guide, which states:

"All references to the District Director or to the Commissioner of Internal Revenue should be interpreted to mean the Director of the Virgin Islands Bureau of Internal Revenue. All references to the Internal Revenue Service, the Federal depository and similar references should be interpreted as the BIR, and so forth. Any questions in interpreting Federal forms for use in the Virgin Islands should be referred to the BIR."

Codes Tell the Tale
In Internal Revenue Service publication 6209, Computer Codes for IRS, "TC 150" is listed as the code for "Virgin Island Returns" and the Codes 300 through 398 are listed as "U.S. and UK Tax Treaty claims involving taxes on narcotics which were financed in the Cayman Islands and imported into the Virgin Islands."

Narcotics Dealer?
When Freedom of Information Act requests have been filed for the Individual Master File ("IMF") for people who are experiencing tax problems with the IRS, every return has been found to contain the above codes, except for some which are coded as "Guam" returns. Every return shows that the unsuspecting Citizen is being taxed on income derived from importing narcotics, alcohol, tobacco, or firearms into the United States, or one of its territories or possessions, from a foreign country, or from Guam, Puerto Rico, the Virgin Islands, or into the Virgin Islands from the Cayman Islands.

Who Is Required to File?
26 C.F.R., Section 601.103(a), is the only place which tells us who is required to file a return, provided that person has been properly noticed by the District Director to keep records, and then is properly noticed that he/she is required to file. It states, "In general each taxpayer (or person required to collect and pay over the taxes) is required to file a prescribed form of return ...." Are you a taxpayer?

Who Are These Thugs?
The scam manifests itself in many different ways. In order to maintain the semblance of legality, hats are changed from moment to moment. When you are told to submit records for examination, you are dealing with Customs. When you submit an offer in compromise, you are dealing with the Coast Guard. When you are confronted by a Special Agent of the IRS, you are really dealing with a deputized United States Marshall. When you are being investigated by the alleged Internal Revenue Service, you are really dealing with an agent contracted by the Justice Department to investigate narcotics violations. When the alleged Internal Revenue Service charges you with a crime, you are dealing with the Bureau of Alcohol, Tobacco and Firearms. Only a small part of 26 U.S.C. is administered by the alleged Internal Revenue Service.

Most of the Code is administered by the Bureau of Alcohol, Tobacco and Firearms, including Chapters 61 through 80, which is enforcement. In addition, 27 C.F.R. is BATF, and states in Subpart B, Definitions, 250.11, Meaning of terms: "United States Bureau of Alcohol, Tobacco and Firearms office -- Bureau of Alcohol, Tobacco and Firearms office in Puerto Rico." Every person we find, who is being prosecuted by the alleged Internal Revenue Service, has a code on their IMF which puts them in "tax class 6" which designates that they have violated a law relating to alcohol, tobacco, or firearms, in Puerto Rico.

No Jurisdiction
The Bureau of Alcohol, Tobacco and Firearms has no venue or jurisdiction within the borders of any of the 50 States of the United States of America (the "Union"), except in pursuit of an importer of contraband alcohol, tobacco, or firearms who failed to pay the tax on those items. As proof, refer to the July 30, 1993, ruling of the United States Court of Appeals for the Seventh Circuit, in 1 F.3d 1511; 1993 U.S. App. Lexis 19747, where the court ruled in United States v. D.J. Vollmer & Co. that the BATF has jurisdiction over the first sale of a firearm imported to the country, but they don't have jurisdiction over subsequent sales.

Feds Lie
Attorneys, including your defense attorney, the U.S. Attorney, Federal Judges, and alleged Internal Revenue Service and Bureau of Alcohol, Tobacco and Firearms personnel routinely lie in depositions and on the witness stand to perpetuate this fraud. They do this willingly and with full knowledge that they are committing perjury. Every Judge intentionally lies every time he/she gives instructions to a Jury in a criminal or civil tax case brought by the IRS or BATF. They all know it, and do it willingly, and with malice aforethought.

Where Do They Get These Guys?
How does the government hire people who will intentionally work to defraud their fellow Americans? Most of those who work on the lower levels for the IRS, BATF, and other agencies simply do not know the truth. They do as they are told to earn a living until retirement. Executives, U.S. Attorneys, Federal Judges, and others do know, and are, with full knowledge and malice aforethought, participating in the crime of the century. Many of these people, including the President, are paid lots of money.

Monetary Awards
The Internal Revenue Manual, Handbook of Delegation Orders, January 17, 1983, page 1229-91, outlines the alleged Internal Revenue Service's system of monetary awards "of up to and including $5,000 for any one individual employee or group of employees in his/her immediate office, including field employees engaged in National Office projects; and contributions of
employees of other Government agencies and armed forces members
" with the approval of theDeputy Commissioner, "of $5,001 to $10,000 for any one individual or group" with approval of the Deputy Commissioner, "of $10,001 - $25,000 for any one individual or group" with the Commissioner's concurrence, "an additional monetary award of $10,000 (total $35,000) to the President through Treasury and OPM" with the Commissioner's concurrence.

Legal Bribery
These awards include cash awards. They are not limited as to the number that may be awarded to any one person or group. There is no time limitation placed upon any award. Any person or group of persons can be awarded this money, including U.S. Attorneys, Federal Judges, your Certified Public Accountant, the President of the United States, members of Congress, your mother, H&R Block, etc. The awards may be given to the same person or group, each minute, each hour, every day, every week, every month, every year, or not at all. Inother words, the U.S. Government and the alleged Internal Revenue Service, aka Bureau of Alcohol, Tobacco and Firearms, has a perfectly legal system of bribery. The bribery works against the Citizens of the several States of the United States of America.

Our investigation uncovered a lot. We have printed only a little. Successful use of this material requires a lot of study, and an excellent understanding of the legal system. Please do not compound errors by attempting to extract some imaginary magic bullet to use against the alleged Internal Revenue Service, or the Bureau of Alcohol, Tobacco and Firearms. It is not enough to discover this information; you must know it inside and out, backwards and forwards, like you know the smell of your own breath.

Trust Betrayed
We have been betrayed by those we trusted. We have been robbed of our money and property. It happened because we trusted imperfect men to rule imperfect men, and we failed in our duty as watchdogs. It happened because we have been ignorant, apathetic, and even stupid.

By Choice and Consent
"A nation or world of people, who will not use their intelligence, are no better than animals that do not have intelligence; such people are beasts of burden and steaks on the table by choice and consent."
from "Behold a Pale Horse," by William Cooper,

Light Technology Publishing, Sedona, Arizona 

A significant portion of the research that led to the

writing of this article was contributed by Mr. Wayne Bentson.

also see:

In the beginning...

In the beginning, there was the Plan.

And then came the Assumptions.

And the Assumptions were without form,
And the Plan was without substance.

And darkness was upon the face of the Workers

and they spoke among themselves saying,
"It's a crock of shit, and it stinks."

And the Workers went unto their Supervisors and said,
"It is a pail of dung, and we can't live with the smell."

And the Supervisors went unto their Managers saying,
"It is a container of excrement, and it is very strong, such
that none may abide by it."

And the Managers went unto their Directors saying,
"It is a vessel of fertilizer, and none may abide it's strength."

And the Directors spoke among themselves, saying to one another,
"It contains that which aids plant growth, and it is very strong."

And the Directors went to the Vice Presidents saying unto them,
"It promotes growth, and it is very powerful."

And the Vice Presidents went to the President saying unto him,
"This new plan will actively promote growth, and vigor of the
company with very powerful effects."

And the President looked upon the Plan, and said that it was good,

And the Plan became Policy.

And this is how shit happens.

Secret Combinations

Ever wonder what happened to the builders and inhabitants of those great civilizations the ruins of which we find all over Central and South America...?

Chichen Itza, Teotihuacan, Machu Picchu, Tiahuanacu? ...

The forefathers of the Native Americans.....The Mayans, Aztecs, Toltecs, Incas, Olmecs and others?

Here's a very timely warning from them, circa 400 AD:

"And it came to pass that Akish gathered in unto the house of Jared all his kinsfolk, and said unto them:

"Will ye swear unto me that ye will be faithful unto me in the thing which I shall desire of you?"

And it came to pass that they all sware unto him, by the God of heaven, and also by the heavens, and also by the earth, and by their heads, that whoso should vary from the assistance which Akish desired should lose his head; and whoso should divulge whatsoever thing Akish made known unto them, the same should lose his life.

And it came to pass that thus they did agree with Akish. And Akish did administer unto them the oaths which were given by them of old who also sought power, which had been handed down even from Cain, who was a murderer from the beginning.

And they were kept up by the power of the devil to administer these oaths unto the people, to keep them in darkness, to help such as sought power to gain power, and to murder, and to plunder, and to lie, and to commit all manner of wickedness and whoredoms.

And it came to pass that they formed a secret combination, even as they of old....

..... these murderous combinations shall get above you, which are built up to get power and gain.... when ye shall see these things come among you that ye shall awake to a sense of your awful situation, because of this secret combination which shall be among you; or wo be unto it, because of the blood of them who have been slain; for they cry from the dust for vengeance upon it, and also upon those who built it up.

Wherefore, I, Moroni, am commanded to write these things that evil may be done away....."

--excerpts - Book of Mormon, Ether 8:13-26

One group who practiced 'Secret Combinations' were called the "Gadianton Robbers" - which remind me of the Knights Templar/Freemasons.

Things were going pretty good up until they came along...

"And behold, there was all manner of gold in both these lands, and of silver, and of precious ore of every kind; and there were also curious workmen, who did work all kinds of ore and did refine it; and thus they did become rich.

They did raise grain in abundance.... and they did flourish exceedingly,....And they did multiply and wax exceedingly strong in the land.

And they did raise many flocks and herds, yea, many fatlings.

Behold their women did toil and spin, and did make all manner of cloth, of fine-twined linen and cloth of every kind, to clothe their nakedness. And thus the sixty and fourth year did pass away in peace.

And in the sixty and fifth year they did also have great joy and peace, yea, much preaching and many prophecies concerning that which was to come. And thus passed away the sixty and fifth

And it came to pass that in the sixty and sixth year of the reign of the judges, behold, Cezoram was murdered by an unknown hand as he sat upon the judgment-seat. And it came to pass that in the same year, that his son, who had been appointed by the people in his stead, was also murdered. And thus ended the sixty and sixth year.

And in the commencement of the sixty and seventh year the people began to grow exceedingly wicked again.

For behold, ....they began to set their hearts upon their riches; yea, they began to seek to get gain that they might be lifted up one above another; therefore they began to commit secret murders, and to rob and to plunder, that they might get gain.

And now behold, those murderers and plunderers were a band who had been formed by Kishkumen and Gadianton.

And now it had come to pass that there were many, even among the Nephites, of Gadianton’s band. But behold, they were more numerous among the more wicked part of the Lamanites. And they were called Gadianton’s robbers and murderers.

And it was they who did murder the chief judge Cezoram, and his son, while in the judgment seat; and behold, they were not found.

And now it came to pass that when the Lamanites found that there were robbers among them they were exceedingly sorrowful; and they did use every means in their power to destroy them off the face of the earth.

But behold, ... the more part of the Nephites... did unite with those bands of robbers, and did enter into their covenants and their oaths, that they would protect and preserve one another in whatsoever difficult circumstances they should be placed, that they should not suffer for their murders, and their plunderings, and their stealings.

And it came to pass that they did have their signs, yea, their secret signs, and their secret words; and this that they might distinguish a brother who had entered into the covenant, that whatsoever wickedness his brother should do he should not be injured by his brother, nor by those who did belong to his band, who had taken this covenant.

And thus they might murder, and plunder, and steal, and commit whoredoms and all manner of wickedness, contrary to the laws of their country and also the laws of their God.

And whosoever of those who belonged to their band should reveal unto the world of their wickedness and their abominations, should be tried, not according to the laws of their country, but according to the laws of their wickedness, which had been given by Gadianton and Kishkumen.

.....And thus they did obtain the sole management of the government, insomuch that they did trample under their feet and smite and rend and turn their backs upon the poor and the meek....

And thus we see that they were in an awful state, and aripening for an everlasting destruction.

And it came to pass that thus ended the sixty and eighth year of the reign of the judges over the people of Nephi. "

--excerpts Book of Mormon, Helaman 6:11-25

Once again Secret Combinations have taken control.

Will we learn from history's lesson?


The Rise of the Rough Beast

"Of course, the idea that the world should be run by secret societies went down particularly well with...well, secret societies. Consequently, many of them adopted Synarchist principles. In fact, Saint-Yves' ideas transformed the esoteric underground of Europe, particularly France. Some of the greatest figures in subsequent occult history were devotees of Saint-Yves, which is not surprising because occultists, with their love of hierarchy, tend to be naturally totalitarian and unegalitarian."

(Adapted from a lecture by LYNN PICKNETT and CLIVE PRINCE at the
Saunière Society Symposium, Conway Hall, London on 19 September 1999)

As we approach the Millennium, there is a growing sense of expectancy that some event, or revelation, will change the world forever. For fundamentalist Christians it is the Second Coming - but you don't have to be a fundamentalist Christian to share the belief that the world is soon going to change, and change radically.

The one thing that many of these expectations have in common is the sense that the past is catching up with us; that the transformation of our future will, in some way, be connected to the ancient past. Ancient sites around the world are the focus of 'Millennium Fever' but none more so than those of Egypt, and particularly the Giza Plateau. Many believe that some revelation connected with the Great Pyramid, or with the Sphinx, will be the trigger for a New Age.

Such expectancy, such hope, such belief is very, very potent. It is wide open for exploitation: not just for financial gain, but for those who want to try to change the way we think. And that is what we believe is happening. Our book, The Stargate Conspiracy, describes a 50-year-long plot to create, and then exploit, expectations about ancient Egypt as part of what amounts to a programme of social engineering. It is a very high-level plot that, essentially, aims to hijack the very real mysteries of ancient Egypt in order to push other quasi-religious and even political ideas. Instrumental in this plot are the psychological warfare units of intelligence agencies.

At the centre of the conspiracy is the manipulation of beliefs about the origins and history of human civilisation, in particular beliefs about the existence of an advanced civilisation in the ancient past and its influence on the earliest known historical civilisations, primarily that of Egypt.

But the conspiracy uses ideas and concepts that have been around for quite a long time in the occult world. Our book explores the origins of those ideas, and shows how in recent years, they been pushed at the mainstream public. In brief, ideas about the origins and history of human civilisation that were developed in occult circles in the 19th century are now being promoted to the public as if they have been confirmed by recent research.

The important point is that these ideas were originally developed to support specific systems of belief or doctrines - and some of those doctrines were, to say the least, highly questionable and often downright dangerous.

In the last few years we have seen a wave of new books about ancient Egypt that have captured the imaginations of millions of readers worldwide. The best-known names in this 'Alternative Egypt' field are Graham Hancock, Robert Bauval, and John Anthony West, and their works have been instrumental in arousing public interest in the very real mysteries of ancient Egypt.

To be clear about this point, we are NOT saying that Hancock, Bauval and West are conscious participants in the conspiracy. But their IDEAS are certainly being used - and have been to an extent shaped - by the conspirators.

This article looks at one specific example of the way that 19th-century occult ideas have influenced recent developments in the Alternative Egypt field.

The Age of the Sphinx

The story begins with the Sphinx. Everybody will be familiar with the controversy surrounding claims that the Sphinx is far older than mainstream Egyptologists believe (which is about 4,500 years, ie it dates from around 2500 BC). This claim was made in 1990 as a result of a study of the erosion of the Sphinx and the walls of its enclosure.

The instigator of this research was the maverick alternative Egyptologist John Anthony West. In the 1970s, West had become interested in the work of R.A. Schwaller de Lubicz (1887-1961), the occult philosopher who, in the 1940s and 50s, wrote several books in French about the religion of ancient Egypt. Schwaller de Lubicz's ideas have had enormous influence on alternative and New Age ideas about Egypt.

Schwaller de Lubicz believed that the Sphinx was carved by visitors from Atlantis, and that it predated the ancient Egyptian civilisation by many thousands of years. He observed that the erosion on the Sphinx's body and the walls of the enclosure appears to be the result of exposure to water, rather than wind-blown sand, and argued that it had been caused by a great flood - the flood that destroyed Atlantis. John Anthony West agreed with this, and hoped to prove it scientifically.

In 1990, West managed to interest an American geologist, Robert Schoch, in the problem. Schoch made a study of the Sphinx and concluded that the erosion was due to water - to centuries of exposure to rainfall. He pinpointed a period of extremely wet weather between 7000 and 5000 BC as being responsible. If he is right this would make the Sphinx at least 2,500 years older than it is supposed to be, which would mean a radical rethink about conventional ideas about the origins of the ancient Egyptian civilisation.

Most of you will be familiar with this, and many will accept the redating. However, Schoch's work, and his conclusions, are still very controversial and the subject of debate. The recent book by Ian Lawton and Chris Ogilvie-Herald, Giza: The Truth, deals with this controversy in some detail, and presents evidence that raises serious questions about Schoch's conclusions. However, the most relevant point to us is that, even if Schoch is right, his dates - 7000-5000 BC - are the oldest allowed by his data. However, West (and following him Graham Hancock) has presented Schoch's work as if it really supports a much, much earlier date.

Most significantly, West uses Schoch's work unashamedly as evidence that the Sphinx dates from at least 10000 BC, or perhaps even earlier. Ironically, after having brought in an expert to confirm his ideas, he then disregards Schoch's expertise when it suits him.

West states that in his opinion there hasn't been sufficient rainfall in Egypt in the period given by Schoch to account for the erosion. He states that "you really have to go back before 10000 BC to find a wet enough climate in Egypt to account for the weathering on this type and scale". Hancock has followed him - writing that during the 11th millennium BC in Egypt "it rained and rained and rained".

This sounds very authoritative. But when we checked these claims, we found that, according to all the available sources on the climate of ancient Egypt, there simply was no wet period in the 11th Millennium BC.

So why are Hancock and West so keen to have us believe in that date? What does a difference of 3,500 years make, when even pushing the Sphinx back to 5000 BC would radically transform our ideas about the ancient Egyptian culture?

Partly this is to fit the pronouncements of the American psychic Edgar Cayce (1877-1945), who said that the Sphinx and Pyramids were built by survivors from Atlantis in 10500 BC. But it also fits the view of history used to justify another, very specific - and in our view very alarming - form of occult philosophy. To understand this we have to go back to 19th century France, and a political-occult ideology called Synarchy.

The New Order Begins

In Britain, Synarchy is not widely known even among those interested in esoteric movements and secret societies. This is very surprising, as Synarchy and its founder have been extraordinarily influential.

Synarchy was founded in the early 1870s by Joseph Alexander Saint-Yves d'Alveydre (1824-1909). This was a period in which many new political ideas were taking hold. Like many of a conservative mind, Saint-Yves was alarmed by the rise of Anarchy, and he developed Synarchy specifically in order to counter it. Whereas Anarchy believes that the state should have no authority over the life and behaviour of an individual, Synarchy took quite the opposite view. In other words, the more control the state has over the individual the better. This, as you can imagine, was an idea which held an attraction for many.

Essentially, Synarchy advocates government by secret society - or, in its own terms, by an elite of enlightened initiates who rule from behind the scenes. It therefore doesn't matter which political party holds power in a state - or even what political system that state has. Synarchists would step in and take control of the key state institutions. St-Yyes identified three key pillars of society that, once under the control of his elite, would allow them to rule without the population even being aware of their existence. These were the political and social institutions, the economic institutions and the religious institutions.

Although Synarchy can therefore rule in any kind of state, for obvious reasons it finds itself more at home among totalitarian regimes (power is held by less people, and the ruling regime doesn't change as often as in a democracy). It has therefore always attracted a greater following from the right. Synarchy is totally opposed to ideas of democracy and social equality, as it believes that some people - ie Synarchists - are natural leaders.

However, Synarchy as devised by St-Yves was not a purely political movement. St-Yves was active in the esoteric world of 19th century Europe - he was, for example, a friend of key figures such as Victor Hugo and Lord Bulwer-Lytton - and so incorporated specific mystical and occult ideas into his system.

St-Yves believed in the existence of spiritually superior beings that could be contacted telepathically. His elite would be made up of people who were in communication with them. He himself claimed that he was in touch with these beings, and that they actually gave him the principles of Synarchy.

Saint-Yves drew upon many esoteric systems, from both East and West, in developing his ideas. For example, he regarded the medieval Knights Templar as the ultimate Synarchists of their day - after all, they exerted control over the political, financial and religious life of medieval Europe, his three pillars of society.

Consequently, Saint-Yves incorporated ideas from the many neo-Templar societies that were flourishing in his day. In particular, he borrowed from a Templarist Masonic society, the Strict Templar Observance, the concept of Unknown Superiors - a group who directed the order but whose identity remained unknown to the members. However, he expanded this concept and made his 'unknown superiors' spiritually advanced beings that lived in a remote part of Tibet.

Although Saint-Yves himself is hardly known in this country, he was incredibly influential in the development of 19th century occultism. For example, he was the person who introduced the concept of Agartha, the mysterious underworld realm peopled by initiates hidden somewhere in Tibet. The Masters with whom he claimed to be in contact lived there.

Saint-Yves' doctrines included ideas about the evolution and history of the human race that were, at the time, novel, but which have since become commonplace in Esoteric and New Age circles. Central to his reconstruction of history was Atlantis as an advanced, global civilisation. He believed that the Sphinx was not built by the ancient Egyptians, but was created by the Atlanteans many thousands of years before the rise of Egypt. Saint-Yves placed the end of Atlantis at around 12000 BC.

St Yves also promoted the idea of root races - a succession of dominant races each allocated a period of supremacy, but each destined to be supplanted by the next, superior race. It should come as no surprise to learn that the current dominant race is the white Aryans.

It must be stressed that it is impossible to separate Saint-Yves' version of history from his political ideology. The history is used to justify the ideology and vice versa. Also, his version of history was the result of 'revealed' information - it lacked any historical or archaeological proof. For his followers, accepting these ideas was a simple act of faith.

All these ideas have become, of course, part and parcel of subsequent occult beliefs, mainly because they were taken up, embellished and popularised by Madame Blavatsky (1831-1891), that larger-than-life Russian magus - some call her a charlatan - whose love affair with the mysteries of the East led to her founding the Theosophical movement. These concepts were, in turn, incorporated into the teachings of Alice A. Bailey (1880-1949), which have had a huge influence over the beliefs of the New Age - and on the development of the Stargate Conspiracy.

But perhaps more significantly as far as this article is concerned is that some of Saint-Yves specific ideas appear in the psychic readings of Edgar Cayce. For example, Saint-Yves, in his reconstruction of history, describes a great Celtic warrior named Ram, who conquered the 'degenerate' black races in 7700 BC. According to Saint-Yves, it was the superhero Ram who created the first Synarchist Empire, which extended from Europe to India. This marked the beginning of the period of domination of the white races over the black. Curiously, in a discussion about far distant events, Edgar Cayce said that this was "some years before the entry of Ram into India". But Ram could only have found his way into Cayce's writings via Saint-Yves, who had, in fact, invented Ram and all his works.

The Synarchist Agenda

Of course, the idea that the world should be run by secret societies went down particularly well with...well, secret societies. Consequently, many of them adopted Synarchist principles. In fact, Saint-Yves' ideas transformed the esoteric underground of Europe, particularly France. Some of the greatest figures in subsequent occult history were devotees of Saint-Yves, which is not surprising because occultists, with their love of hierarchy, tend to be naturally totalitarian and unegalitarian. For example, Papus (real name Gérard Encausse, 1865-1916) called Saint-Yves his "intellectual master", and when he died founded a society known as the Friends of Saint-Yves to promote his work. Papus, of course, had an enormous influence over the world of esoteric secret societies in the late 19th and early 20th centuries.

Another important movement that became closely associated with Synarchy was Martinism. Although this predated Saint-Yves by several decades, the principles of the two were very close - Saint-Yves was himself a member of the Martinist Order, so there was a lot of cross-fertilisation of ideas.

This is interesting because in our last book, The Templar Revelation, we traced the connection between the Martinist Order and other secret societies that make up a network of groups, all ultimately descended from the Strict Templar Observance, which includes the Priory of Sion. It is now becoming clear that an understanding of Synarchy can shed light on the origins and activities of the modern Priory of Sion - but that's another story...

By the beginnings of the 20th century, the Martinist Orders - and many others - were firmly aligned with the ideology of Synarchy. In 1921 the Martinist and Synarchist Order was founded in France. There were also explicitly Synarchist Masonic lodges formed in France.

However, Synarchy has not only had influence over the occult world, but also over politics.

As we have seen, Synarchy outlined a specific programme for the take-over of states. But Saint-Yves' aims went much further than that - he wanted the whole of Europe to be governed by Synarchy. Right from the start, an important part of the Synarchist agenda was the creation of a United States of Europe, advocating the removal of national boundaries, customs duties, and so on.

This continued to be a central objective of Synarchy. In fact, a Synarchist document published in the 1930s refers to one of their key aims as being "the formation of a federal European Union". It advocated a United States of Europe - although it would be a Europe that, for economic reasons, would be dominated by France and Germany.

As we saw earlier, Synarchy favours undemocratic and totalitarian regimes - they are, after all, easier to gain control of. And there is a definite connection between Synarchist groups and the origins of Fascism in Europe in the late 1910s and early 1920s.

An organisation called the International Synarchist Movement was created in response to the Russian Revolution of 1919. According to French researchers, this was largely behind the rise of Fascism in Italy, and the creation of the Pan-European Movement in 1922.

As might be expected, Synarchy also had some influence on the development of Nazi ideology, although Synarchists had reservations about the Nazi's emphasis on German nationalism and the Messianic cult of Hitler.

Synarchy continued to thrive in Saint-Yves' native France. Synarchist groups were behind a wave of right-wing terrorist attacks in the 1920s and 30s. In the 1930s a Frenchman named Viven Postel du Mas (of whom more later) wrote a notorious document called the Synarchist Pact, which became their manifesto.

In 1932, a society called the Synarchist Empire Movement was founded in France, which was described by one commentator as "a secret society with very specific and limited membership, following a definite politico-economic programme". This was behind right-wing terrorist groups such as the CSAR (Secret Committee for Revolutionary Action) - most of the CSAR's members were part of the Synarchist Empire Movement.

In 1941, in Vichy France, a report by the police warned of a plot by Synarchists to take over the government, which noted the close relationship between the Synarchist movement and the Martinist Orders. In fact, during the trial of Marshall Pétain, the President of the Vichy government, in 1945, questions were asked about his connection with the Synarchist Pact.

The point is that Synarchy was taken very seriously by French authorities in the 1930s and 40s. The term has entered the French political vocabulary (although the French press often use the term 'synarchy' to refer to any political or economic conspiracy, such as price-fixing cartels).

After the War, Synarchy adopted a lower profile, but it is still very active. In fact, in recent years Synarchist groups have begun to act more openly both in Europe and in Britain.

But what has all this has got to do with the Sphinx?

Behind the Mask

Of course, Saint-Yves wasn't the only influential Synarchist. Given the nature of Synarchy one would probably never know the names of even the most powerful. But we do know quite a lot about one of them: R.A. Schwaller de Lubicz.

It is curious that Schwaller de Lubicz has become the 'godfather' of Alternative Egyptology even though few have read his works first-hand. His ideas mostly come to us through the books of Graham Hancock, Robert Bauval and, of course, John Anthony West, all of whom have expressed their admiration for this scholar. They refer to him as a philosopher, or as a mathematician. What is interesting to us, however, is that, although Schwaller de Lubicz was those things, they never call him an occultist - which he was.

And they never call him a Synarchist - which he was.

We personally find nothing intrinsically reprehensible about being an occultist, but it is curious that this aspect of Schwaller de Lubicz's life is seldom mentioned. But, given the facts, we don't find it surprising that these authors gloss over his political ideology.

Born in Alsace-Lorraine in 1887, he was very active in the Parisian occult scene in the 1910s. He was an alchemist, whose particular claim to fame was that he was at one time believed to be the mysterious Fulcanelli, author of the seminal book The Mystery of the Cathedrals. In fact, Schwaller de Lubicz was not Fulcanelli, although he claimed - with some justification - that Fulcanelli's book was based on his own idea that the Gothic cathedrals encoded alchemical symbolism.

A leading figure in the Paris Theosophical Society, he broke away to form his own occult organisation, which he called Les Veilleurs - the Watchers - specifically in order to carry his esoteric ideas into the political arena.

Perhaps it will come as no surprise to discover that he has been described as a "proto fascist". He even claims to have designed the uniform for Hitler's SA ('Brownshirts'). Although it is not certain that his claim is true, Schwaller de Lubicz clearly had no problem with people thinking that it was.

One of Schwaller de Lubicz's 'Watchers' was Vivien Postel du Mas, the man who wrote the Synarchist Pact of the 1930s. Through du Mas, Schwaller de Lubicz had a particular influence on Hitler's Deputy, the tormented and complex Rudolf Hess.

Schwaller de Lubicz was anti-Semitic and racist - and, like the Nazis, thought that women were inferior to men. For example, he taught that women were intellectually incapable of understanding Hermeticism.

All this is important, because it is impossible to separate Schwaller de Lubicz's political, Synarchist beliefs from his work as an Egyptologist, the work that certain authors so admire.

Schwaller de Lubicz settled in Egypt in 1938 and for the next 15 years studied the symbolism of the temples, particularly Luxor, finding precisely what he was looking for, which was proof that the ancient Egyptians were the ultimate examples of Synarchy, because the were ruled by a group of initiates. This may be so, but then prejudice and fanaticism blinded Schwaller de Lubicz to certain facts about Egypt. For example, he claimed that there were no blacks in Pre- and Early Dynastic Egypt, despite abundant archaeological evidence to the contrary.

So this is the man who is so revered by some of the most influential authors in the Alternative Egypt field. John Anthony West has a particular reverence for him, and wrote a book, Serpent in the Sky, presenting Schwaller de Lubicz's ideas to a popular audience.

The Atlantis Connection

Interestingly, it is mainly because of his hero's beliefs that West came to believe that the Sphinx was built by people from Atlantis and is much older than mainstream Egyptologists think. Above all, he seized on Schoch's work on the water erosion of the Sphinx as evidence of the involvement of Atlanteans.

It is important to realise that Schwaller de Lubicz believed in the antiquity of the Sphinx because Saint-Yves did, and that West believes it because Schwaller de Lubicz did. So there is a direct line from Saint-Yves to us today.

But there are problems with West's claims about the Sphinx. Not only does he over-ride Schoch's expertise when it comes to dating, he also does not appear to realise that Schoch has proved him just as wrong as conventional Egyptologists. Schwaller de Lubicz and West believed that the erosion was caused by a flood, or series of floods, whereas Schoch found that it was caused by centuries of exposure to rain.

West and Hancock argue that the Sphinx was built by a lost civilisation, not by the ancient Egyptians. Where have we heard that before? Saint-Yves was the person who single-handedly introduced the idea of Atlantis as an ancient superpower - and that they had carved the Sphinx - which was enthusiastically taken by many occultists, such as Madame Blavatsky and, of course, Edgar Cayce.

So must of us, without knowing it, have been exposed to the insidious and very scary beliefs of Saint-Yves in one form or another. We may think that we can accept his and Schwaller de Lubicz's historical ideas and reject the politics, but they simply can't be disentangled. It was never intended that they should be. If you accept one, you are tacitly swallowing the other.

The problem with this particular brand of Alternative Egyptology is not so much its flawed nature, but what it - whether accidentally or deliberately - opens us up to. History should have told us that the most dangerous ideas are those that grab us totally, hearts, minds and imaginations.

There are real, exciting mysteries about ancient Egypt. Mainstream Egyptology does tend to be arrogant and dismissive of new ideas and evidence. But it is precisely because the field is wide open that it can be abused. Let's not let our guard down because we crave signs and wonders. There are those who rely on us losing our critical faculties as soon as we hear the magic words 'ancient Egypt' or 'lost civilisation'. Whether it's the Vril Society or the Synarchists or the National Socialist Party - or, indeed, what we call the Stargate Conspiracy - it hides the same terrifying agenda. As Sally Bowles said in Cabaret of the rise of the Nazi Party in Berlin: "It's only politics - what's that got to do with us?".

People are wary of politics these days - rightly so - but they are not so wary of an appeal to the romantic, spiritual and mystical. And therein lies the danger.


JFK Secret Society Speech

Listen to this incredible audio recording of a speech made by JFK before the American Newspaper Publishers Association where he warns the press about the secret societies that are the real power in global affairs.

Kennedy tells them what is going on, then charges them with getting the word out to the public.

Did they?    No....
Why not?
"We are grateful to The Washington Post,The New York Times,Time Magazine and other great publications whose directors have attended our meetings and respected their promises of discretion for almost forty years. It would have been impossible for us to develop our plan for the world if we had been subject to the bright lights of publicity during those years. But the work is now much more sophisticated and prepared to march towards a world government. The supranational sovereignty of an intellectual elite and world bankers is surely preferable to the national auto determination practiced in past centuries."
- David Rockefeller, founder of the Trilateral Commission, in an address to a meeting of The Trilateral Commission in June 1991.

"The high office of the President has been used to foment a plot to destroy the American's freedom and before I leave office I must inform the citizen of this plight."
- President John Fitzgerald Kennedy - In a speech made to Columbia University on Nov. 12, 1963...ten days before his assassination.

Now read how a certain Secret Society left their many symbolic signatures on his assassination as a warning as to the extent of their power:

"We shall have world government whether or not you like it, by conquest or consent."

- Statement by Council on Foreign Relations (CFR) member James Warburg to The Senate
Foreign Relations Committee on February 17, 1950

"The New World Order will have to be built from the bottom up rather than from the top down... but in the end run around national sovereignty; eroding it piece by piece will accomplish much more than the old fashioned frontal assault."

-CFR member Richard Gardner writing in the April l974 issue of the CFR's journal, Foreign Affairs.


Excerpt from The Golden Bough, Chapter 5 by James Frazer

AS THE MAGICIAN thinks he can make rain, so he fancies he can cause the sun to shine, and can hasten or stay its going down.

At an eclipse the Ojebways used to imagine that the sun was being extinguished. So they shot fire-tipped arrows in the air, hoping thus to rekindle his expiring light.

The Sencis of Peru also shot burning arrows at the sun during an eclipse, but apparently they did this not so much to relight his lamp as to drive away a savage beast with which they supposed him to be struggling.

Conversely during an eclipse of the moon some tribes of the Orinoco used to bury lighted brands in the ground; because, said they, if the moon were to be extinguished, all fire on earth would be extinguished with her, except such as was hidden from her sight.

During an eclipse of the sun the Kamtchatkans were wont to bring out fire from their huts and pray the great luminary to shine as before. But the prayer addressed to the sun shows that this ceremony was religious rather than magical.

Purely magical, on the other hand, was the ceremony observed on similar occasions by the Chilcotin Indians. Men and women tucked up their robes, as they do in travelling, and then leaning on staves, as if they were heavy laden, they continued to walk in a circle till the eclipse was over. Apparently they thought thus to support the failing steps of the sun as he trod his weary round in the sky.

Similarly in ancient Egypt the king, as the representative of the sun, walked solemnly round the walls of a temple in order to ensure that the sun should perform his daily journey round the sky without the interruption of an eclipse or other mishap. And after the autumnal equinox the ancient Egyptians held a festival called "the nativity of the sun's walking-stick," because, as the luminary declined daily in the sky, and his light and heat diminished, he was supposed to need a staff on which to lean.

In New Caledonia when a wizard desires to make sunshine, he takes some plants and corals to the burial-ground, and fashions them into a bundle, adding two locks of hair cut from a living child of his family, also two teeth or an entire jawbone from the skeleton of an ancestor. He then climbs a mountain whose top catches the first rays of the morning sun. Here he deposits three sorts of plants on a flat stone, places a branch of dry coral beside them, and hangs the bundle of charms over the stone.

Next morning he returns to the spot and sets fire to the bundle at the moment when the sun rises from the sea. As the smoke curls up, he rubs the stone with the dry coral, invokes his ancestors and says: "Sun! I do this that you may be burning hot, and eat up all the clouds in the sky." The same ceremony is repeated at sunset.

The New Caledonians also make a drought by means of a disc-shaped stone with a hole in it. At the moment when the sun rises, the wizard holds the stone in his hand and passes a burning brand repeatedly into the hole, while he says: "I kindle the sun, in order that he may eat up the clouds and dry up our land, so that it may produce nothing."

The Banks Islanders make sunshine by means of a mock sun. They take a very round stone, called a _vat loa_ or sunstone, wind red braid about it, and stick it with owls' feathers to represent rays, singing the proper spell in a low voice. Then they hang it on some high tree, such as a banyan or a casuarina, in a sacred place.

The offering made by the Brahman in the morning is supposed to produce the sun, and we are told that "assuredly it would not rise, were he not to make that offering."

The ancient Mexicans conceived the sun as the source of all vital force; hence they named him Ipalnemohuani, "He by whom men live." But if he bestowed life on the world, he needed also to receive life from it. And as the heart is the seat and symbol of life, bleeding hearts of men and animals were presented to the sun to maintain him in vigour and enable him to run his course across the sky.

Thus the Mexican sacrifices to the sun were magical rather than religious, being designed, not so much to please and propitiate him, as physically to renew his energies of heat, light, and motion.

The constant demand for human victims to feed the solar fire was met by waging war every year on the neighbouring tribes and bringing back troops of captives to be sacrificed on the altar. Thus the ceaseless wars of the Mexicans and their cruel system of human sacrifices, the most monstrous on record, sprang in great measure from a mistaken theory of the solar system. No more striking illustration could be given of the disastrous consequences that may flow in practice from a purely speculative error.

The ancient Greeks believed that the sun drove in a chariot across the sky; hence the Rhodians, who worshipped the sun as their chief deity, annually dedicated a chariot and four horses to him, and flung them into the sea for his use. Doubtless they thought that after a year's work his old horses and chariot would be worn out.

From a like motive, probably, the idolatrous kings of Judah dedicated chariots and horses to the sun, and the Spartans, Persians, and Massagetae sacrificed horses to him.

The Spartans performed the sacrifice on the top of Mount Taygetus, the beautiful range behind which they saw the great luminary set every night. It was as natural for the inhabitants of the valley of Sparta to do this as it was for the islanders of Rhodes to throw the chariot and horses into the sea, into which the sun seemed to them to sink at evening. For thus, whether on the mountain or in the sea, the fresh horses stood ready for the weary god where they would be most welcome, at the end of his day's journey.

As some people think they can light up the sun or speed him on his way, so others fancy they can retard or stop him.

In a pass of the Peruvian Andes stand two ruined towers on opposite hills. Iron hooks are clamped into their walls for the purpose of stretching a net from one tower to the other. The net is intended to catch the sun.

Stories of men who have caught the sun in a noose are widely spread.

When the sun is going southward in the autumn, and sinking lower and lower in the Arctic sky, the Esquimaux of Iglulik play the game of cat's cradle in order to catch him in the meshes of the string and so prevent his disappearance. On the contrary, when the sun is moving northward in the spring, they play the game of cup-and-ball to hasten his return.

When an Australian blackfellow wishes to stay the sun from going down till he gets home, he puts a sod in the fork of a tree, exactly facing the setting sun. On the other hand, to make it go down faster, the Australians throw sand into the air and blow with their mouths towards the sun, perhaps to waft the lingering orb westward and bury it under the sands into which it appears to sink at night.

As some people imagine they can hasten the sun, so others fancy they can jog the tardy moon.

The natives of New Guinea reckon months by the moon, and some of them have been known to throw stones and spears at the moon, in order to accelerate its progress and so to hasten the return of their friends, who were away from home for twelve months working on a tobacco plantation.

The Malays think that a bright glow at sunset may throw a weak person into a fever. Hence they attempt to extinguish the glow by spitting out water and throwing ashes at it.

The Shuswap Indians believe that they can bring on cold weather by burning the wood of a tree that has been struck by lightning. The belief may be based on the observation that in their country cold follows a thunder-storm. Hence in spring, when these Indians are travelling over the snow on high ground, they burn splinters of such wood in the fire in order that the crust of the snow may not melt.