“tax on going without health insurance does not fall within any recognized category of direct tax. It is not a capitation. Capitations are taxes paid by every person, ‘without regard to property, profession, or any other circumstance.’”
That “any other circumstance” is ridiculous. Most people today recognize the term “poll tax” as taxes on the voting privilege, which are illgeal. I could argue, according to your quote, that wishing to vote is an “other circumstance” which the government is rationally allowed to tax. But no, we treat it like it’s a head tax, with good reason. It is.
See, the problem here is that unlike possession of land, income, purchase and consumption of goods, importing, etc., there is no activity to tax. You cannot tax the choice not to buy insurance, if there is a choice—some never buy without any specific thought either way—because no one knows when the choice is made. The feds are left with taxing the condition of being an adult citizen not in the possession of insurance, which as people have put it is a tax on breathing.
It is a head tax, and it is illegal.