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Created page with "<br>The courts have generally held that direct taxes are [http://dig.ccmixter.org/search?searchp=restricted restricted] to taxes on people (variously called capitation, poll tax or head tax) and property. (Penn Mutual Indemnity Denver. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All taxes are known as "indirect taxes," because they tax an event, rather than somebody or property by itself. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What were a stra..." |
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Latest revision as of 10:55, 23 October 2026
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