IMHO, this is a far better analysis of the tax issue than we saw in the SC decision.
It certainly isn’t an income tax even though it will be administered by the IRS; hence the 16th amendment waiver of apportionment cannot apply) It isn’t an excise tax (and, by the way, the early Congressional rejection of a tax on luxury carriages cited by Roberts would today be implemented as an excise tax and paid by the seller thus making it an indirect tax).
If it is a tax, and I don’t believe it is, it is an unconstitutional direct tax.
And what were our founders reasons for requiring direct taxes to be apportioned? Let our founding fathers once again speak for themselves:
Pinckney addressing the S.C. ratification convention with regard to the rule of apportionment says:
“With regard to the general government imposing internal taxes upon us, he contended that it was absolutely necessary they should have such a power: requisitions had been in vain tried every year since the ratification of the old Confederation, and not a single state had paid the quota required of her. The general government could not abuse this power, and favor one state and oppress another, as each state was to be taxed only in proportion to its representation“__ 4 Elliot‘s, S.C., 305-6
Also see: “The proportion of taxes are fixed by the number of inhabitants, and not regulated by the extent of the territory, or fertility of soil” 3 Elliot`s, 243, “Each state will know, from its population, its proportion of any general tax” ___ Mr. George Nicholas, during the ratification debates of our Constitution.
And, Mr. Madison goes on to remark about Congress’s “general power of taxation” that, "they will be limited to fix the proportion of each State, and they must raise it in the most convenient and satisfactory manner to the public." 3 Elliot‘s, 255
And if there is any confusion about the rule of apportionment intentionally designed to cure an evil of democracy, and insure that the people of those states contributing the lion’s share of any general tax laid among the States to fund the federal government are guaranteed a proportional vote in Congress equal to their contribution, Mr. PENDLETON says:
“The apportionment of representation and taxation by the same scale is just; it removes the objection, that, while Virginia paid one sixth part of the expenses of the Union [under the Articles of Confederation], she had no more weight in public counsels than Delaware, which paid but a very small portion” 3 Elliot‘s 41
JWK
The only ones who win under Obama/Roberts’care are thieves and parasites ___ all others pay cash!