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Created page with "The courts have generally held that direct taxes are limited to taxes on people (variously called capitation, [https://topofblogs.com/?s=poll%20tax poll tax] or head tax) and property. (Penn Mutual Indemnity Co. 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 per se. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What was basically a straightforward limitat..."
 
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