Facts and Contentions:
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Fact: No federal or state agent made any effort to inform claimant or any other citizen of The United States that federal legislation had been enacted (without any “general public” notice) that apparently requires sellers of the tobacco product “cigarettes” to provide the purchaser’s resident state government with detailed purchase information.

Contention:
Besides being a violation of my constitutionally protected “right of privacy,” no provision (federal or state) was made for there to be any reasonable expectation that knowledge of this secret law would be equally or fairly known to the public. This circumstance makes the use of this law as an element of my entrapment in a state tax “racket” a violation of my conditional right to “equal protection.” By logical consequence, I would also contend that whatever constitutional obligations there are that necessitate the reading of Miranda Warnings would also apply.”


Fact: Claimant was not informed by the seller of the at issue tobacco products that the purchase was not a private transaction or informed that “any other parties” were to be given a copy of private purchase information.

Contention:
As I have no reasonably efficient manner to acquire a copy of the referenced federal “Let’s Violate the Constitutional Rights of Smokers’ Law,” I can only state that I assume there is a provision in the law that requires sellers to inform purchasers that their resident state is going to be sent detailed notice of any purchase. Assuming this to be true, I would contend that because claimant was not informed and because the State’s “proof of purchase,” and in turn, determination of tax liability is entirely dependent on this illegally acquired “evidence,” I claim that the “charges” must be dismissed for lack of legally admissible evidence.


Fact: The State of New Jersey Division of Taxation has conceded that State law was violated in how the seller conducted purchase agreements. See Exhibit marked Ex#1 and the text: “This situation has caused the Division of Taxation to bill many unsuspecting purchasers in the same situation as yourself. Smokers Advantage has been notified to cease all cigarette advertising and sales in New Jersey.”

Contention:
As I am not a lawyer, I can only “assume” that there are state laws prohibiting agents of the state from using illegally acquired material evidence in any court proceeding-- including this one.


Fact: The State was obscenely and inexcusably negligent, lax, lazy, irresponsible, indifferent, inattentive, etc. in forwarding notice to the claimant that a tax liability was being incurred--directly resulting in substantially increasing that liability. See Exhibit marked Ex#2. The state does not deny that it was notified within 30 days of my purchase, yet it took the state 17 months to send me a form letter bill. Fact: Claimant discontinued the purchases immediately upon first notice of incurred tax liability.

Contention:
You obligate me to jump though the hoops of:
-Paying $35
-Composing paperwork at each level of this appeal process (more than just a form letter) within definite time constraints and
-Sending, at special postage expense, “let’s-discourage-as-many-people-as possible” pointless copies to other disinterested government bum bureaucracies

just to exercise my clearly limited right to “redress of grievances” ...and I am to believe that there is no common law, citizen right obligating state government to take less that 17 months to send a computer generated form-letter. Quoting one of the bureaucrats at The Division of Taxation, We could wait ten years to send out the tax notices if we felt like it.” I contend that this is the kind of government that inspires tea parties.


Fact: Almost half the cigarettes purchased by claimant from the illegally deceptive seller were for an equally desperately poor neighbor who had no internet access. See Exhibit Ex#3 --[Like 99.99% of smokers, I do not smoke two very different brands of cigarettes.] Fact: Being a decent, compassionate human being, and not a disgusting, putrid state bureaucracy--I cannot, in good conscience, impose any responsibility or “victimize” my poor slob neighbor under these “should- never-have-been” state created circumstances.

Contention:
You couldn’t care less.


Fact: Adding sales tax liability to this one class of internet purchases adds insult to the constitutional injury.

Contention:
You couldn’t care less some more.


Fact: Excessively taxing minority vices in an “all-or-nothing” form of “democracy,” where an un-geographically-segregated minority’s political disenfranchisement is assured, amounts to taxation without representation.

Contention:
This one probably just flew over your head, and if it didn’t, you think fixing it is someone else’s job.


Fact: Cigarette taxes consume 20% of my disability income.

Contention:
As one of the rich ruling class, you like regressive “stupid poor people” taxes.


Fact: A cigarette smoker’s death is no more expensive (or less inevitable) than the average other death. Fact: Cigarette smokers save the net economy billions of dollars in uncollected benefits (social security and pensions), and they don’t kill or horribly injure thousands of innocent people with their cars like drunks do.

Contention:
The fact that the State is using lies and falsehoods to justify its violation of the “liberty rights” of a powerless, addicted minority is in your opinion-- irrelevant.


Fact: Life isn’t fair

Contention:
Life might not be fair, but tax policy could be. Until some honest men make it so, I’ll just have to hope that what comes around goes around, and, someday, the wheel of “just deserts” will run over some of you.


With all do contempt of this state-rigged, $35 kangaroo court,


Gary “Thomas Paine” Mosher