Comment: Can not be...

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Can not be...

The tax can not be an excise tax because its not uniform throughout the States.
Uniform taxation means that everybody pays, and that everybody pays the same tax rate.

Steward Machine Co. v. Davis (1937)

"The Congress shall have power to lay and collect taxes, duties, imposts and excises." Art. 1, & 8. "IF THE TAX IS A DIRECT ONE, IT SHALL BE APPORTIONED ACCORDING TO THE CENSUS OR ENUMERATION." If it is a duty, impost, or excise, it shall be uniform throughout the United States. Together, these classes include every form of tax appropriate to sovereignty. Whether the tax is to be classified as an "excise" is in truth not of critical importance. If not that, it is an "import", or a "duty". A capitation or other "direct" tax it certainly is not."