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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).) All the taxes are commonly referred to as "indirect taxes," basically tax an event, rather than human being or property per se. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What turned out to be a straightforward limitation..."
 
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Revision as of 14:51, 9 May 2026

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Copyright 2010 by RioneX IP Group LLC. All rights lined up. This material may be freely copied and distributed subject to inclusion of these copyright notice, author information and all of the hyperlinks are kept still in effect.