Justice Roberts confirmed in the Obamacare case "The shared responsibility payment is thus not a direct tax that must be apportioned among the several States."
The fact is, regardless of the name one attaches to a federal tax, i.e., impost, duty, excise or income tax, If the tax takes the form of a direct tax, it must be apportioned as repeatedly commanded by our Constitution and our Supreme Court.
The truth is, Article 1, Section 9, Clause 4 has never been repealed and declares:
"No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken."
I know RINOs, communists, socialists, and progressives want the above provision of the Constitution repealed. But there it is for all to see, and our Supreme Court has repeatedly confirmed “direct” taxes are still required to be apportioned.
If, by calling a tax indirect when it is essentially direct, the rule of protection could be frittered away, one of the great landmarks defining the boundary between the nation and the states of which it is composed, would have disappeared, and with it one of the bulwarks of private rights and private property. POLLOCK v. FARMERS’ LOAN & TRUST CO., 157 U.S. 429 (1895)