1. Desperately needing to find a cheaper source of cigarettes I begin buying cigarettes online from smokes advantage. Relevant facts: I was not informed by smokes advantage that my presumed private purchase information was going to be shared with the State of New Jersey.

2 Approximately seven months later a receive my first bill from the state of New Jersey for both state cigarette and sales tax. Relevant facts I was not aware of the Jenkins act which requires retailers who deliver cigarettes out of state, to provide purchaser's residence state with detailed purchase information. The state of New Jersey received that purchase information within the required 30 days. The state's tax bill for my last online purchase took a full 16 months to be "processed" and delivered.

3. I pointlessly argue with some of the retarded monkeys working at the Division of Taxation then decide if I am going to waste my time arguing with retarded things I might as well write a letter to the head lying retard-- so I write this letter to the witless lying Queen of New Jersey.

4. As reply to my letter to the Governor I receive this stupid letter from the Division of taxation in which they make this really dumb admission "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." As I hadn't made any online purchasees in almost a year ( meaning the state was in possession of all out of state retailer reports that would include my name) I requested a total bill for tax owed. As of this October 13, 2000 letter the total was stated to be $354.96-- over a year later when I finally receive a final determination on January 8, 2002 the total has increased to $513.44 plus $56.38 in interest.( $569.82 Total). A relevant and disgusting irony is-- in the months following my letter to the Governor the processing time for a cigarette tax bill had gone from the inexcusable seven months it took them to process my first form letter bill to the preposterous 16 months it took them to "process" my last bill. As a funny side note I laughed pretty psychoticlly when I read the part where they requested that I send 14 separate checks.

5. Having endured the Division of Taxation's pointless "even when we know we are wrong we can't do anything about it" appeal process- I was now free to pay $35 (+$14.00 postage) to to have my case judged in a real court, by the blindfolded lady with the scales--Unfortunately in New Jersey "Lady Justice" is not only blind but deaf, dumb and a smelly lying lawyer slut.

6. I file my facts and contentions.

7. The lawyers for the Division of taxation file a pretty incomprehensible answer.

8.Some months later I'm informed by the attorney for the Division of Taxation that the judge assigned the case has schedule a telephone conference. I didn't know what to expect but what I got wasn't an imagined possibility.

9. After the judges "courtesy call" I give the tax divisions lawyer a little piece of my mind-- as a reciprocal courtesy.

10. I file a motion for a new judge.

11. I write the best three and one-half minute speech ever written --but in spite of this, The Judge decides he's not a bias threat making prejudger or even an incompetent jerk.

12. I ask some more procedural questions and re-accuse the judge (class bias as 10% of my income can not fairly be described as "a relatively small" amount of money.)

13. More proof from the judge that all laws in the State of New Jersey are but subsections of the "Shyster Lawyer Full Employment Act".

14. I decide to seek "leave to appeal" the judge's decision denying my motion regarding disqualification. The rules require you to produce and send six copies of the form, your brief, and required contextual documents-- for this relatively simple case that meant over 100 pages.

15. Surprisingly the Division of taxation decides to file an answer to my motion (OCR Software transcript- a little sloppy) for leave to appeal-- of course they offered nothing that would explain:
-- how "threat bargaining" can be constitutionally justified.
-- how characterizing my initial complaint as a "lot of allegations" could be reasonably seen as anything but prejudgment.
-- how characterizing 10% of my income as a "relatively small" amount of money can be seen as anything but evidence of pompous, pious, class bias.

16. The appellate division "decision?" (Colburn & Winkelstein) confirms my suspicion that only a bunch of wimpish Dickless wonders could cling so long to the judiciary's faggy dress code.

17. The Division of taxation files their motion for summary judgment (OCR Software transcript- a little sloppy). They pad its week content with copies of all the individual tax bills that it took them on average about 12 months to send.

18. My Answer

19. The Decision (Nov 22, 2002) I lost the battle-- but I think I am decisively winning the war. The imbecile judge completely obliterated the summary judgment statutes, and if you add up all the disqualifying legal holes in his decision you could sail the Queen Mary through the illegal, illogical, and unethical emptiness. Another couple of years of this and I might be able to get half the judges in New Jersey disbarred.

20. I am in the process of filing my notice of appeal and writing my appeals court brief.

21. Progress Report: 2/27/03:

Have decided to proceed with my appeal in spite of the unconstitutionally high financial impediment imposed by the State of New Jersey. I have paid the $200 filing fee and I will be required to pay no-less-than $600 more to have an offical transcript of the previous non-trial produced. Considering the fact that my issues haven't yet received a fair trial this is a pretty disgusting interpretation of the constitutional "right to redress of grievances".

I attached this little note to the check:
Attached is the $200 filing fee I am required to submit to proceed with my appeal in the case of Gary Mosher vs Director Division of Taxation. For the record, I submit this "pay for justice" fee out of necessity alone, and protest this fee-- as excessive-- and imposed unconstitutionally in a manner insensitive to the disproportional (unequal) burden/obstacle it imposes based on income class. The "right of redress of grievances" is a fundamental civilian right that gives a system of justice its integrity. To marginalize this "right" into a "privilege" only afforded the wealthy is to commit an egregious crime against the fundamental principles of The United States Constitution.

22.On 5/25/03 I file my Appeal Brief

23.A little late the Attorney General's office files a Respondent Brief.

24. On 7/21/03 I file a Reply Brief.

25. 1/17/04 -- Another "decision" with no articulated facts to justify it.

26. I file a PETITION FOR CERTIFICATION with the Supreme Court of New Jersey ( in the process of being composed)
The fee is $200, plus a $300 deposit. It will probably cost me another $100 in copying costs as I have to provide 11 copies of everything provided the appeals court. (over 2000 pieces of paper altogether).

So I say in arrogant defiance, that these bastards will not win, and I will continue to fight for a day of accountability, where honor, integrity, and truth rules the battlefield. These justices have failed the ABC's of justice. The simple due process of a fair trial is the foundation upon which all justice is built-- the fact that they have denied me and "our issues" the simple right to make an argument and have its truth objectively judged is blatantly obvious and beyond any rational disagreement. The real evil of these men is they certainly know they're violating their oath to the Constitution and have acted in spite of that knowledge. From my perspective, they have committed nothing short of an act of treason, they have converted the Bill of Rights, into mere words of no practical meaning, providing no practical justice. What makes their crimes all the worse, is that- unlike many of the common criminals they judge-- they were not driven-to-it by some desperation inspired by some deprivation, they were driven-to-it by elitist bigotry and a desire to preserve greedy elitist tyranny.

The brazen nature (not even the cover of a convoluted justification) of this criminal act, perpetrated by the American traders The Unhonorable Stephen Skillman and The Unhonorable Harold B. Wells III, indicates their confidence that there is no authority that will not share their corruption. For my part, I will at least force that confidence to be tested, and will invest a few hundred more dollars in this quest for a fair trial and file a "petition for certification" with the state Supreme Court. If their confidence is proved justified at least I will know for certain that it is the state of New Jersey itself that has become unAmerican and can move to the federal court to see if America itself has become unAmerican.