See previous question Q . Isn t this just a disguised regulation like in Bailey.
All taxes have a regulatory effect to some degree.
The Court s effort during the era of dual federalism to distinguish between taxes that were principally regulatory or principally revenue raising was never satisfactory. This seems a fertile ground for further states rights activism by the Court. It is not an independent grant of power. A. Congress can impose restrictions on the Pres' ability to remove inferior officers. They are still in the executive branch because congress is not participating in the particular removal decision.