Brubricker
Member
In article 1 it says the government can lay taxes to provide for both the defense and welfare of american citizens. However, these taxes must be uniform throughout the country. By having our progressive tax system, only taxing people with cadillac plans, or only increasing the taxes on the rich to pay for health care this legislation directily violates article 1, section 8, clause 1 by having the duties, imposts, and excises being applied non-uniformly for health care in the legislation.
The uniformity clause in article 1 means that regardless of what kind of tax you're talking about, it must apply equally to all the states. It means only that taxes cannot be used to show favortism toward people in one particular location. The Supreme Court has repeatedly affirmed this idea over the years. Here's one example, a quote from the Court's unanimous decision in the Head Money Cases of 1884 as written by Justice Samuel Miller.
The uniformity here prescribed has reference to the various localities in which the tax is intended to operate.......The tax is uniform when it operates with the same force and effect in every place where the subject of it is found.
Head Money Cases
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