I. Common Law
What is the Common Law?

II. The Corporation Sole
What is a Corporation Sole?
What is a Corporation Sole in Simple Language?
Why is there a distinction between "body politic" and "body corporate"?
Registration of the Common Law Corporate Sole with the State.
The Common Law Corporation Sole is "Sovereign" with Respect to a State.
What Types of Corporation Soles May be Created?

III Unique Characteristics of a Corporation Sole
Characteristics of a Corporation Sole
What Other Things May a Corporation Sole Do?

IV What is Needed For Creation of a Corporation Sole
(Registered in Nevada)

V What the Creation of a Corporation Sole Can Do for You!
Provides Autonomy, Financial Privacy, Estate Preservation & Altruistic Purpose!

VI Services and Costs

What is the Common Law?

Common Law is the unwritten law, the law that receives its binding force and universal reception extending or existing since beyond the reach of memory, record, or tradition, in distinction from written legislative acts or statutory law. It consists of that body of rules, principles and customs which have been received from our ancestors, and by which courts have been governed in their judicial decisions. The evidence of this law is to be found in the reports of those decisions, and the records of the courts. Some of these rules may have originated in edicts or statutes which are now lost, or in the terms and conditions of particular grants or charters; but it is most probable that many of them originated in judicial decisions founded on natural justice and equity, or on local customs.

The Congress and State legislative bodies derive their authority to draft and enact legislative acts from the constitutions. Their powers are both express and implied. Their implied powers are those necessary to make available and carry into affect those powers which are expressedly granted or conferred, and which must therefore be presumed to have been within the intention of the constitutional or legislative grant. Therefore, the acts so drafted are subject to the same standards and prohibitions imposed by the constitutions, both state and federal. State constitutions must be in harmony with and may not be in conflict with the Federal Constitution.

The constitutions draw some authority from pre-existing common law as evidenced by the adoption of terms known to the common law previous to their creation. By the adoption of such terms, the constitutions legitimize those objects of common law and adopt thereby the law regulating its incidents and properties pursuant the common law. See Anderson v. Dunn, 19 U.S. 204, 216 (1821). Congressional and legislative acts employing such terms, whether expressed or implied, are thus subordinate to and bound by the common law.

At common law, the corporation sole has been known for at least 700 years, and may date back to the Romans. First recorded Sole was in England, 12 AD.

What is a Corporation Sole?
A. Definition of Corporation and Corporation Sole:

Webster's Dictionary of the English Language, 1828 Edition:
A body politic or corporate, formed and authorized by law to act as a single person; a society having the capacity of transacting business as an individual. Corporations are aggregate or sole. Corporations aggregate consist of two or more persons united in a society, which is preserved by a succession of members, either forever, or till the corporation is dissolved by the power that formed it, by the death of all its members, by surrender of its charter or franchises, or by forfeiture. Such corporations are the mayor and aldermen of cities, the head and fellows of a college, the dean and chapter of a cathedral church, the stockholders of a bank or insurance company, & c. A corporation sole consists of one person only and his successors, as a king or a bishop.

Black's Law Dictionary, 6th Edition:
"A corporation sole is one consisting of one person only, and his successors in some particular station, who are incorporated by law in order to give them some legal capacities and advantages, particularly that of perpetuity, which in their natural persons they could not have had. In this sense, the sovereign in England is a sole corporation, so is a bishop, so are some deans distinct from their several chapters, and so is every parson and vicar."

B. What is a Corporation Sole in Simple Language?

A corporation sole is a one man/woman corporation acting as a body politic. Thus, the sole has but one officer acting as the "titular" head (acting in name only) or overseer authorized through an act of succession under the sole's written conditions of operation, i.e., its constitution, charter, articles of incorporation or disciplines.

continued

C. Why is there a distinction between "body politic" and "body corporate"?

Because the sole is a body politic rather than a body corporate, it is not a corporation in the strict sense, and therefore not a mere entity or creation of the state. A body politic employs a compact entered into between the overseer and his successors who act in the name of the sole in compliance with its authority, purpose and mission for the common good or mutual interest of the overseer and the corporation sole. Such a body politic is defined as a "government" and has autonomy with respect to other governments. The sole cannot exist without the titular head and has the unique character of not having a personality distinct from the overseer. Because of this relationship, the law cannot distinguish between the sole and the being or person of the overseer. In consequence of the disunion of the overseer's natural body from his body politic through death, the estate is transferred or demised to his successor, and so the sovereign dignity remains perpetua.

continued

D. Registration of the Common Law Corporate Sole with the State.

There are sixteen states that have active legislation for the registration of sole corporations and at least nine other states that have recognized soles created under special private charter before the passage of their general incorporation laws. Other states recognize sole corporations created elsewhere under the doctrine of comity.

The doctrine of comity involves the recognition that one sovereignty allows within the territory to the legislative, executive, or judicial act of another sovereignty, having due regard for its own citizens. In general, the principle of comity is that the courts of one state or jurisdiction will give effect to the laws and judicial decisions of another state or jurisdiction, not as a matter of obligation, but out of deference and mutual respect. Brown v. Babbit Ford, Inc., 117 Ariz. 192, 571. P.2d 689, 685. The sole may also be apostilled or receive certification and authentication of its constitution under the Hague Convention of 1961 for use in any foreign country that is party to the convention.

Understand that if there is a legislative act delineating procedures for the registration of a corporation sole in a given state, such act incidentally adopts common law rules for the creation of the sole. The sole thereby does not have to ask the state for permission for the sole's creation. Registration of the common law corporate sole with the state is then a formality of recognition, not an act admitting to subjugation.

continued

E. The Common Law Corporation Sole is "Sovereign" with Respect to a State.

The sole is by its common law status entitled to recognition as sovereign (not subject to the will of another) with respect to the state and must so be recognized as having sovereign immunity. Ergo, it is free from any service, charge, burden, tax, duty, evil or requisition, to which others are subject. Its officer and/or successors are entitled to enjoy diplomatic privilege. A privilege may be a particular right granted by law or held by custom under common law, or it may be an exemption from some burden to which others are subject.

F. What Types of Corporation Soles May be Created?

Corporation soles may be created for either religious or secular purpose. There are five (5) categories of sole corporations: charitable, educational, religious, literary and scientific. However, it might be said that all types are ministries that exercise a deeply held belief protected by the U.S. Constitution, First Amendment. Each may constitute a type of ministry with a distinct type of mission: i.e., educational, pastorate, service, faith, humanitarian, animal preservation, ecological, healing, scientific, or philanthropic ministry. The word, ministry, is used in the secular sense--to administer.

Because common law sole corporations have a protected liberty interest, they are protected by the due process clauses of state and federal constitutions and can only be sued in the equivalent of U.S. Const., Article Ill courts, which conduct their proceedings according to the due course of the common law. Generally included are liberties guaranteed by the first eight amendments of the United States Constitution, as well as interests created when states either legislatively or administratively impose limitations on their discretion and require that a specific standard prevail in decision making. Adams v. Wainwright, D.C.Fla., 512 F.Supp. 948, 953. Such qualification eliminates administrative and non-constitutional state and federal forums of litigation which causes great inconvenience, both legally and technically, as well as substantial litigation expense to legal assailants of corporation soles.

A. Characteristics of a Corporation Sole

The sole has unlimited existence with respect to time, which natural persons do not have, through perpetual succession. The corporation sole lacks the usual trappings of a corporation. It does not have a board of directors, officers, stock, by-laws, official minutes, or standard corporate name. According to the Massachusetts case of The Overseer of the Poor of Boston vs. David Sears, 39 Mass (2 Pick) 122, 128 (1839), the Supreme Court understood that the affairs of the corporation sole are the private affairs of the sole and stated that the overseer has the capacity of holding property to him and his successor in right of office, has no need of a corporate name, he requires no particular, he performs all legal acts under his own seal, in his own name and name of office; his own will alone regulates his acts and he has no occasion for a secretary, for he need not keep a record of his acts, need no treasurer, for he has no personal property except the rents and proceeds of the corporate estate, and these he takes to his own use when received. By-laws are unnecessary, for he regulates his own action, by his own will and judgment, like any other individual acting in his own right."

Common law corporation soles are excluded from filing tax returns of any kind under a mandatory exception in the Internal Revenue Code pursuant United States Code, Title 26 §508(c)(1)(A) and there are no record keeping requirements which may be imposed by any taxing or revenue authority. Corporation soles are not required to make any application for this exclusion or exception and are not required to qualify under §501 (c)(3) as a "church". In other words, the sole exists due to your natural right to freedom of belief and as such, there is no law respecting its establishment or operation which may impair it, including taxation. To tax the overseer is to tax the sole. The tax Code exception provides the corporation sole with the status of "nontaxpayer" in contradistinction to "taxpayer". The federal courts have ruled that Congress makes no tax laws that apply to nontaxpayers!

continued

"The revenue laws are a code or system in regulation of tax assessment and collection. They relate to taxpayers, and not to nontaxpayers. The latter are without their scope. No procedure is prescribed for nontaxpayers, and no attempt is made to annul any of their rights and remedies in due course of law. With them [nontaxpayers] Congress does not assume to deal, and they are neither of the subject nor of the object of the revenue laws". [emphasis added] Economy Plumbing and Heating Co. v. U.S., 470 F. 2d 585 (1972)

The sole's records are absolutely private, as are yours. Best of all, the sole does not need permission from anyone or any agency to exist, operate or cease operations. It is an independent spiritual assembly/organization, recognized by almost all governments. Once your sole is established in writing, your income is tax-free to you and your assets cannot be encumbered with a property tax or probate proceedings upon your death. Your earnings become tax-free and are considered the income of the corporate sole.

(Registered in Nevada)

1. Create a "Governing instrument" defined to mean the articles or certificate of incorporation or association or other written instrument by which a private foundation is created, but does not include its by-laws.

2. Designate an overseer elected or appointed in conformity with the constitution, canons, rites, regulations or discipline of the sole corporation, and in whom is vested the legal title to property held for the purposes, use or benefit of the sole, who may make and subscribe written articles of incorporation, acknowledge the articles before a person authorized to take acknowledgments and file one copy of the articles, with the signed certificate of acceptance of appointment executed by the resident agent of the corporation sole, in the office of the secretary of state.

3. Choose the name of the corporation sole, which must be the name of the person making and subscribing the articles and the title of his/her office in the corporation sole, naming it if desired, and followed by the words "and his/her successors, a corporation sole," or the title of his/her office in the corporation sole, naming it if desired, and followed by the words "and his/her successors, a corporation sole."

4. Describe the object or mission of the corporation sole.

5. Designate the title of the person making the articles, and the manner in which any vacancy occurring in the incumbency of an archbishop, bishop, president, trustee in trust, president of stake, president of congregation, overseer, presiding elder, district superintendent, other presiding officer or clergyman is required by the rules, regulations or discipline of such church, society or denomination to be filled.

6. Designate the name of the natural person or corporation designated as the corporation's resident agent, the street address for the service of process, and the mailing address if different from the street address.

A. Provides Autonomy, Financial Privacy, Estate Preservation & Altruistic Purpose

The establishment of your being and person as a corporation sole can give you autonomy. It can provide you with a lawful and legal mechanism for survival in the essential areas of finance, taxation and government intrusion. It can provide you with assistance in building an estate, protecting an estate and leaving a legacy not subject to probate and certain types of legal assault. It can provide you a means of fulfilling a higher purpose and establish a mission with altruistic purpose. Your mission is what you are supposed to be doing in life - it is not a job, but a calling or purpose. Ideally, your job will align with your mission.

One of the reasons the American Constitution was created was to secure to the posterity of We the People, their rights to life, liberty and property and the pursuit of happiness which is embraced in the free exercise of their religious and philosophical beliefs by the U.S. Const., First Amendment.

Can you see that the corporation sole is a means of exercising and preserving traditional, fundamental religious and philosophical principles sacred to you for the benefit of the sole and its spiritual members (your family as a unit of adherents to the order) as well as to the benefit of your fellows in the community?

If the realization of these principles is what you have been searching for, then the creation of a corporation sole deserves your careful and sincere consideration.

Upon your expressed agreement, and the completion of the application provided below, Law Research & Writing will, under common law, provide you with professional acumen and the creation of a nonsecular corporation sole that conforms with Nevada law. Quality assistance will be provided in educating you so that you understand the creation and utilization of a corporation sole in conformance with the due course of law. You will be directed to a highly qualified resident agent, Carol Sing, Trioid International Group, Inc., 2289 Red Alder Street, Henderson, Nevada [89015] u.S. of A., who understands the workings of a corporation sole as well as the requirements for Nevada resident agents. Carol will assist you by registering your sole documents with Nevada authorities. She will also introduce you to one of several banking institutions and assist you personally in setting up a bank account in Nevada that does not require an EIN number.

The cost to you for the contractual creation of the sole is $3900.00 and also includes an appropriate introduction to your resident agent and lifetime consulting. Resident agent fees are a separate one time fee of $550.00 which includes the filing of your corporation sole with the Nevada Secretary of State, the establishing of a bank account and lifetime consulting; thereafter $125.00 is required annually. Initial List , $25.00 fee to the Secretary of State, after certification of the sole by the State of Nevada, for the filing of an "Annual List of Subscriber" form. Cost of an apostille is a separate fee for the use of your corporation sole in a foreign country. Prices are subject to change and may vary according to the services contracted for.

Law Research & Writing
c/o Gerrit :Timmerman, III
495 Acoma Road
Midvale, Utah state [84047]
Ph. 801-266-0364 -- Fax: 801-265-0206 -- Cell.: 801-580-6713
E-mail: lawrewrite@gmail.com

THIS TREATISE IS PROVIDED FOR EDUCATIONAL PURPOSES
AND NOT INTENDED AS LEGAL ADVICE.

Go to the Services Tab for a link to the Corporation Sole Application Forms