- Sep 13, 2012
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thats a settled definition nowExcise tax in the United States is an indirect tax on listed items. Excise taxes can be and are made by federal, state and local governments and are not uniform throughout the United States. Excise taxes are collected by the producer or retailer and not paid directly by the consumer, and as such often remain "hidden" in the price of a product or service, rather than being listed separately. This is thought to explain their appeal to many politicians.Excise tax in the United States - Wikipedia the free encyclopediaI'm not sure that is the definition of an excise.....which at base is just another word for tax.....and not sure it was the definition back then.....The Carriage tax, I believe, did not require the purchase of a Carriage...............anyway some of the justices did not need to call it an excise to rule it permissible.The big difference an excise tax requires you to enter into commerce, which people did by buying a carriage. A whole different animal from an income tax.Well the case on Carriage taxes Hylton v. United States - Wikipedia the free encyclopedia called such taxes excise taxes. Hamilton himself argued in favor of the Carriage tax.
AND I did explain....you have to read a little into things.....that a later court ruled a different income tax proposal unconstitutional....in that sense the earlier income tax could also be said to have been ruled unconstitutional......tho that is not technically correct I suppose.
From justice IREDELL "As all direct taxes must be apportioned, it is evident that the Constitution contemplated none as direct but such as could be apportioned.
If this cannot be apportioned, it is therefore not a direct tax in the sense of the Constitution."
Wiki got one thing wrong in their definition, federal excise taxes must be uniform through out the US.
I repeat tho "anyway some of the justices did not need to call it an excise to rule it permissible."
From justice IREDELL "As all direct taxes must be apportioned, it is evident that the Constitution contemplated none as direct but such as could be apportioned.
If this cannot be apportioned, it is therefore not a direct tax in the sense of the Constitution."
According to that ruling the feds can hit everyone with a federal use tax on anything not permanently connected to the ground. It is a great exercise in circular reasoning, now I know where Roberts got it for the ACA. It can't be apportioned so it can't be a direct tax. Give me a freaking break.
https://supreme.justia.com/cases/federal/us/3/171/case.html