From the Snopes.com website:

(This was actually attributed to) Mitchell Kaye, a Georgia state representative from Marietta, (who) is not the originator of the piece. The famed "Bill of No Rights" was written in 1993 by Lewis Napper, a self-described amateur philosopher and from Mississippi who ran for a U.S. Senate seat in 2000 as a Libertarian.

Kaye's name likely became associated with it through the innocent act of finding the article in his inbox and liking it enough to forward to friends. People tend to leave official-looking signatures intact when they forward e-mail, and his name's remaining with the piece beyond the initial round of forwardings could easily have created the impression that he was the article's creator.

Kaye is quick to give credit where credit is due, and his office routinely informs those who ask about the "Bill of No Rights" of its true authorship.

On 19 July 2000, advice columnist Ann Landers published a truncated version of the piece, attributing it to Kaye. (Left out were the points about free health care and sending troops to fight in foreign wars.) She praised his "tough 'do-it-yourself' position" and declared the language he used to convey his message "delicious."

The "Bill" resonates with folks because it addresses a number of issues that have often led many of us to shake our heads in disbelief. This Bill of Rights parody strikes straight at the heart of the sense of entitlement so often displayed by those who feel the world owes them a living.