The controversial tax that both Obama and Baucus would impose on people who do not buy health insurance appears to be a "direct tax" on persons that is unlawful under Article 1, Section 2, of the Constitution, which requires that "direct Taxes shall be apportioned among the several States ... according to their Numbers . .. ."
In addition, Art. 1, Sec. 9, says: "No capitation, or other direct Tax, shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken ... ."
The only exception to the constitutional prohibition against unapportioned direct taxes is for the federal income tax, which was authorized by the 16th Amendment — but the direct tax on the uninsured is not an income tax.
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