.
After a review of the constitutionally authorized taxing powers granted to Congress and the limits placed upon each specific kind of tax, a question arises as to which specific taxing power granted to Congress can be pointed to and be levied as Obamacare's "shared responsibility payment" and be within the limits of the specific tax pointed to?
Roberts never answered this question but merely indicated the individual mandate tax levied upon those failing to have federally approved health insurance is to be collected along with income taxes.
And so, a question arises as to which constitutionally authorized taxing power granted to Congress, when adhering to the constitutional limits placed upon it, can be pointed to and be levied as a "shared responsibility payment"?
We can immediately exclude imposts and duties as being the taxing power allowing the individual mandate tax because imposts and duties are taxes imposed on the import or export of goods.
And in reference to the power to lay and collect excise taxes, excise taxes can be levied upon the manufacture, sale, or consumption of goods, or upon licenses to pursue certain occupations or upon a privilege granted by government such as a corporate granted charter. An excise tax may also be levied upon a particular piece of property or is use. But I cannot imagine the excise taxing power as it was understood and used by our founding fathers allowing it to be used to levy the Obamacare shared responsibility payment.
And with reference to the power to lay and collect taxes on incomes without apportionment, this taxing power requires a realization of profits or gains which then becomes the subject of taxation. But the subject of taxation under the individual mandate is not a profit or gain, collectively called income. The subject matter being taxed under Obamacare is a failure to have federally approved health insurance which triggers the tax and obviously excludes this taxing power to be used to levy the shared responsibility payment.
But we still have Congress power to lay and collect direct taxes, but direct taxes by our Constitution, require an apportioning among the States which Obamacares individual mandate tax fails to do.
When Roberts wrote that The shared responsibility payment is thus not a direct tax that must be apportioned among the several States, he totally ignored the historical characteristics which identify a direct tax as understood by our founders. In fact, the shared responsibility payment is characteristic of a direct tax! A review of Adam Smith, Wealth of Nations, a contemporary writing of the time which our Founders were familiar with, we find the following reference regarding a capitation tax as being a direct tax:
Capitation taxes, so far as they are levied upon the lower ranks of people, are direct taxes upon the wages of labor. Adam Smith, Wealth of Nations, id. at pg. 540.
The shared responsibility payment is in fact to be computed from the wages which working people earn, and thus takes the form of a direct tax as understood by our founders!
There seems to be a consistency among the founders comments that direct taxes are those assessed to the individual by government, while indirect taxes are costs added by government to things which individuals are free to acquired or reject. For example, Hamilton's brief in the Hylton carriage case which Roberts quoted says: 'The following are presumed to be the only direct taxes: Capitation or poll taxes, taxes on lands and buildings, general assessments, whether on the whole property of individuals, or on their whole real or personal estate. All else must, of necessity, be considered as indirect taxes.'
Is it not a fact that the shared responsibly payment is proposed to be assessed from a working persons annually earned wage, and not upon a thing which the individual is free to acquire or reject?
And so, if Roberts was right and the individual mandate is an exercise of the taxing power, the question remains unanswered as to what tax authorizes Congress to enter a State and directly tax the people therein for not having federally approved health insurance?
JWK
If the America People do not rise up and defend their existing Constitution and the intentions and beliefs under which it was adopted, who is left to do so but the very people it was designed to control and regulate?
After a review of the constitutionally authorized taxing powers granted to Congress and the limits placed upon each specific kind of tax, a question arises as to which specific taxing power granted to Congress can be pointed to and be levied as Obamacare's "shared responsibility payment" and be within the limits of the specific tax pointed to?
Roberts never answered this question but merely indicated the individual mandate tax levied upon those failing to have federally approved health insurance is to be collected along with income taxes.
And so, a question arises as to which constitutionally authorized taxing power granted to Congress, when adhering to the constitutional limits placed upon it, can be pointed to and be levied as a "shared responsibility payment"?
We can immediately exclude imposts and duties as being the taxing power allowing the individual mandate tax because imposts and duties are taxes imposed on the import or export of goods.
And in reference to the power to lay and collect excise taxes, excise taxes can be levied upon the manufacture, sale, or consumption of goods, or upon licenses to pursue certain occupations or upon a privilege granted by government such as a corporate granted charter. An excise tax may also be levied upon a particular piece of property or is use. But I cannot imagine the excise taxing power as it was understood and used by our founding fathers allowing it to be used to levy the Obamacare shared responsibility payment.
And with reference to the power to lay and collect taxes on incomes without apportionment, this taxing power requires a realization of profits or gains which then becomes the subject of taxation. But the subject of taxation under the individual mandate is not a profit or gain, collectively called income. The subject matter being taxed under Obamacare is a failure to have federally approved health insurance which triggers the tax and obviously excludes this taxing power to be used to levy the shared responsibility payment.
But we still have Congress power to lay and collect direct taxes, but direct taxes by our Constitution, require an apportioning among the States which Obamacares individual mandate tax fails to do.
When Roberts wrote that The shared responsibility payment is thus not a direct tax that must be apportioned among the several States, he totally ignored the historical characteristics which identify a direct tax as understood by our founders. In fact, the shared responsibility payment is characteristic of a direct tax! A review of Adam Smith, Wealth of Nations, a contemporary writing of the time which our Founders were familiar with, we find the following reference regarding a capitation tax as being a direct tax:
Capitation taxes, so far as they are levied upon the lower ranks of people, are direct taxes upon the wages of labor. Adam Smith, Wealth of Nations, id. at pg. 540.
The shared responsibility payment is in fact to be computed from the wages which working people earn, and thus takes the form of a direct tax as understood by our founders!
There seems to be a consistency among the founders comments that direct taxes are those assessed to the individual by government, while indirect taxes are costs added by government to things which individuals are free to acquired or reject. For example, Hamilton's brief in the Hylton carriage case which Roberts quoted says: 'The following are presumed to be the only direct taxes: Capitation or poll taxes, taxes on lands and buildings, general assessments, whether on the whole property of individuals, or on their whole real or personal estate. All else must, of necessity, be considered as indirect taxes.'
Is it not a fact that the shared responsibly payment is proposed to be assessed from a working persons annually earned wage, and not upon a thing which the individual is free to acquire or reject?
And so, if Roberts was right and the individual mandate is an exercise of the taxing power, the question remains unanswered as to what tax authorizes Congress to enter a State and directly tax the people therein for not having federally approved health insurance?
JWK
If the America People do not rise up and defend their existing Constitution and the intentions and beliefs under which it was adopted, who is left to do so but the very people it was designed to control and regulate?
