WHY THE HEALTHCARE MANDATE IS UNCONSTITUTIONAL, if it is a tax. “In brief, the argument is: The tax is not an excise tax, and it could not be a constitutional excise tax because it is not uniform. The tax is not an income tax, and it could not be a constitutional income tax, because it is not a tax on derived income. Accordingly, the tax must be a capitation or direct tax. Article I, section 9 provides: ‘No capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.’ The tax is not apportioned, and therefore is contrary to Article I, section 9.” That’s how it looked to me, too.