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Created page with "<br>The courts have generally held that direct taxes are restricted to taxes on people (variously called capitation, poll tax or memek head tax) and property. (Penn Mutual Indemnity Co. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All the other taxes are commonly referred to as "indirect taxes," within their tax an event, rather than a person or property as such. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What were a straightforward limitation on t..."
 
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Revision as of 11:28, 1 November 2026


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