Helvering V. Davis.
1. The Court abstains from dismissing, sua sponte, as not properly within equity jurisdiction, a bill by a shareholder to restrain his corporation from making the tax payments and the deductions from wages required by Title VIII of the Social Security Act of August 14, 1935, the bill alleging that the exactions are void and that compliance will subject the corporation and its shareholders to irreparable damage. P. 639.
The corporation acquiesced. The Collector and Commissioner of Internal Revenue intervened in the court below, defended on the merits, brought the case to this Court by certiorari, and here expressly waived a defense under R.S. ' 3224 and any objection upon the ground of adequate legal remedy, and urged that the validity of the taxes be determined.
2. The scheme of "Federal Old-Age Benefits" set up by Title II of the Social Security Act does not contravene the limitations of the Tenth Amendment. P. 640.
3. Congress may spend money in aid of the "general welfare." P. 640.
4. In drawing the line between what is "general" welfare, and what is particular, the determination of Congress must be respected by the courts, unless it be plainly arbitrary. P. 640.
5. The concept of "general welfare" is not static, but adapts itself to the crises and necessities of the times. P. 641.
Helvering v. Davis, 301 U.S. 619 (1937)
Ariticle One sec. 9
The Migration or Importation of such Persons as any of the States now existing shall think proper to admit, shall not be prohibited by the Congress prior to the Year one thousand eight hundred and eight, but a Tax or duty may be imposed on such Importation, not exceeding ten dollars for each Person.
The Privilege of the Writ of Habeas Corpus shall not be suspended, unless when in Cases of Rebellion or Invasion the public Safety may require it.
No Bill of Attainder or ex post facto Law shall be passed.
No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.
Cummings v. Missouri,
"A bill of attainder, is a legislative act which inflicts punishment without judicial trial and includes any legislative act which takes away the life, liberty or property of a particular named or easily ascertainable person or group of persons because the legislature thinks them guilty of conduct which deserves punishment."
It seem's fairly clear that the section that requires a person to purchase healthcare is a "bill of attainder" and as such should be struck down. While I do not question the motives for wanting Americans to have low cost healthcare as well as make it available to all Americans, it does seem that punishing Americans is not only the unconstitutional way to go about it, it is also the wrong way. I am still of the opinion that things such as "pre-existing condition bills"can and still do have wide support among both parties as well as many other aspects of the the healthcare bill. However, the bill itself remains widely unpopular as well as an illustration of what congress should not do and the results of what happens when congress refuses to work together on matters that effect the entire nation. This habit has not changed much in congress , only the team jersey has. So it remains to be seen if the SCOTUS will overturn the entire bill, but as the court is divided as well it should prove very interesting considering this is the court that has decided corporations are now citizens, so if one is hoping for a constitutional decision on the healthcare matter, this court has a habit of going in very different directions that people think they will.