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Tax Rates Reflect Quality Lifestyle: Revision history

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20 May 2026

  • curprev 07:4307:43, 20 May 2026 BettyMallett785 talk contribs 3,966 bytes +3,966 Created page with "<br>The courts have generally held that direct taxes are limited to taxes on people (variously called capitation, poll tax or head tax) and property. (Penn Mutual Indemnity Organization. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) Any other taxes are known as "indirect taxes," as these tax an event, rather than human being or property as such. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What turned out to be a straightforward limitation on the power..."
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