Government Tax Deed Sales: Difference between revisions
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Latest revision as of 06:32, 11 September 2026
superior.edu.pk The courts have generally held that direct taxes are restricted to taxes on people (variously called capitation, poll tax or head tax) and xnxx property. (Penn Mutual Indemnity Co. 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 an individual or property per se. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What was basically a straightforward limitation on the power of the legislature based on the main topics the tax proved inexact and unclear when applied to an income tax, that arguably viewed either as a direct or an indirect tax.
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