It’s a “Head Tax.” It’s also been called a “poll tax” (in the European sense of the word) and a “capitation tax.” IOW, it’s a tax on existence, and it’s in the constitution.
The courts will never strike it down, so if we want to get rid of it, it’s up to us.
It’s a direct tax.
All direct taxes MUST BE apportioned (collected by the states).
The only exception to that rule is the income tax.
So the federal government has to either apportion it OR ADMIT IT’S JUST AN INCREASE IN THE INCOME TAX!
The fat ladies are being auditioned now...
“As direct taxes, they are required to follow the rule of apportionment found in Article 1, Section 2, Clause 3.
The rule of apportionment requires the amount of a direct tax collected to be divided by the number of Representatives in the United States House of Representatives, the quotient is then multiplied by the number of representatives each State has to determine each State's share of the tax which it then needs to lay and collect through its own taxing authority.
Robert's is pulling this mythical tax option out of his arse. All Justices voting to uphold this Constitution KILLING decision should be impeached.