Further, people were citizens of their state of the Union without being citizens of the United States (people that the IRS has authority to tax).
In the Brushaber case that resulted in Treasury Decision 2313 on the taxation of non-resident aliens, documents show that Brushaber, who claimed to be a citizen of New York, was born in New York. He was taxed on an investment in Union Pacific Railroad in Utah, and he objected to this. It turns out UP was chartered by Congress, and therefore a federal source of profit for Brushaber.
This is how the nation was funded before 1913.
Further, people were citizens of their state of the Union without being citizens of the United States (people that the IRS has authority to tax).
In the Brushaber case that resulted in Treasury Decision 2313 on the taxation of non-resident aliens, documents show that Brushaber, who claimed to be a citizen of New York, was born in New York. He was taxed on an investment in Union Pacific Railroad in Utah, and he objected to this. It turns out UP was chartered by Congress, and therefore a federal source of profit for Brushaber.