Ouch. Read the full dismantling here, but here are the money paragraphs:
This alone should alert you to the fact that their argument is not particularly well researched. Indeed, the biggest problem with their argument is that they do not actually bother to look at the text of the Constitution, much less make any inquiry into the original meanings of its words.
Once we investigate the original meaning of the taxing power, we see that Blackwell and Klukowski’s argument from the framers’ design is–shall we say–somewhat overtaxed.
It’s really not fair to give Jack such red meat to nosh on. For a cogent and well-reasoned piece that individual mandate is an unconstitutional tax, see this article co-authored by my good friend Nakku Chung and Steven WIllis.