[dragonwriter]

Yeah, so, if the tax office applied specific penalties for the delay, accounted for cost of sale, and deducted those specific costs, assessed with due process and challengable on their own merits, before refunding any excess value, that would be one thing.

But “we don’t profit in net from this practice so we should be free to keep arbitrary and unlimited excess proceeds from every individual subject regardless of the actual bill and reasonable costs in the specific case” is simply not a viable takings clause argument as I see it. And I think the Supreme Court majority is less favorable to the government on taking clause issues in general than I am...