The Taxing Power is independent from the aforementioned Commerce Power and thus can be used to regulate activities outside of the realm of the Commerce Clause. (Baily) However, the primary motive of a tax must to obtain revenue; the regulation of conduct is only allowable as an incidental motive. (Baily) Whether an actions true nature is that of a tax or regulation is determined by an inquiry into the severity of the tax and the purpose or motive that the legislature had in passing the taxes. (Baily) In the case at bar, Congress may attempt to argue that the statute is a tax because it brings in revenue by fining those who disrespect the flag. This argument will be struck down because it is clear that the purpose of the fine was not to raise revenue but rather to regulate
The Taxing Power is independent from the aforementioned Commerce Power and thus can be used to regulate activities outside of the realm of the Commerce Clause. (Baily) However, the primary motive of a tax must to obtain revenue; the regulation of conduct is only allowable as an incidental motive. (Baily) Whether an actions true nature is that of a tax or regulation is determined by an inquiry into the severity of the tax and the purpose or motive that the legislature had in passing the taxes. (Baily) In the case at bar, Congress may attempt to argue that the statute is a tax because it brings in revenue by fining those who disrespect the flag. This argument will be struck down because it is clear that the purpose of the fine was not to raise revenue but rather to regulate