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Creata pagina con "<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 [https://www.deviantart.com/search?q=Indemnity%20Organization Indemnity Organization]. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All other taxes are known as "indirect taxes," because they tax an event, rather than person or property per se. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) Wh..." |
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