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Created page with "The courts have generally held that direct taxes are restricted to taxes on people (variously called capitation, poll tax or head tax) and property. (Penn Mutual Indemnity Corp. 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 person or property by itself. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What seemed to be a straightforward limitation on th..."
 
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Latest revision as of 17:44, 20 May 2026


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Copyright 2010 by RioneX IP Group LLC. All rights ordered. This material may be freely copied and distributed subject to inclusion of this occurence copyright notice, author information and all of the hyperlinks are kept in one piece.