be blind not to see that the so-called tax is imposed to stop the employment of children within the age limits prescribed.” Taft said that the court must commit itself to the highest law of the land and the duty of the court, even though it requires them to refuse legislation designed to promote the highest good. He went on to say that the good sought in unconstitutional legislation leads citizens and legislators down a dangerous path of breaching the constitution and recognized standards. In addition, Congress could take control of many areas of public interest, which the States have control over reserved by the Tenth Amendment, by enacting regulating subjects and enforcing them by a so-called “tax.” This would break down the constitutional limitations on Congress and eliminate the sovereignty of States. A tax is a source of revenue for the government, while a penalty is a regulation and punishment for a certain behavior. Implications One possible criticism is that the decision in Drexel was a reversal of the Supreme Court's position on excise taxes since the early 19th century and that this decision is out of line with Supreme Court rulings before and after. As a general rule, the court repeatedly favored the federal power to tax. In other cases, the court has upheld Congress's excise tax on narcotics, marijuana, and firearms. Even with the firearms case, the Court admitted the law was unmistakably a legislative purpose to regulate rather than tax. Despite this reversal of philosophy regarding Congress's ability to regulate through the tax code, the Court's definition of the Child Labor Tax as a penalty due to its characteristics featured prominently in the majority opinion in National Federation of Independent Business v. Sebelius, penned by Chief Justice John Roberts in 2012. The opinion holds that the individual mandate at the center of the Patient Protection and Affordable Care Act does not fulfill any of the characteristics (i.e., the heavy burden of tax for even slight infractions, the requirement of scienter in levying the tax, and the use of the Department of Labor to aid in enforcement) that allowed the Court to consider the Child Labor Tax as outside of Congress’ “Power To lay and collect Taxes, Duties, Imposts and Excises”, and therefore, the individual mandate may be considered within that power. Previously, in Hammer v. Dagenhart, 247 U. S. 251, the Court ruled a law prohibiting