AngusRoot51
Created page with "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 Co. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All taxes are commonly referred to as "indirect taxes," [https://abcnews.go.com/search?searchtext=basically basically] because they tax an event, rather than person or property per se. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What wa..."