Paying Taxes Can Tax The Best Of Us: Difference between revisions
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Revision as of 05:16, 8 October 2026
The courts have generally held that direct taxes are limited to taxes on people (variously called capitation, poll tax or head tax) and cibai property. (Penn Mutual Indemnity Company. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All the other taxes are known as "indirect taxes," within their tax an event, rather than particular or property as such. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What seemed to be a straightforward limitation on the power of the legislature based on the topic of the tax proved inexact and unclear when applied for income tax, that can easily be arguably viewed either as a direct or an indirect tax.
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