Arthur Julius Porth (July 9, 1902 – February 8, 1993) was a Wichita, Kansas building contractor and tax protester who ran afoul of the federal government in the mid-20th century. In the case of Porth v. Brodrick, he sued the government for a refund of $135 in taxes he paid for the tax year 1951, claiming that he was placed in a position of involuntary servitude contrary to the Thirteenth Amendment to the United States Constitution and alleging that the clear intent of Congress in adopting the Sixteenth Amendment was to provide for a fair, just and reasonable source of revenue to the United States Government through a simple and direct levy or tax upon the income of the people, but that Federal tax legislation enacted after the ratification of the Sixteenth Amendment had given rise to such