5 100 Good Catch-Up For The Taxes Proper: Revision history

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5 March 2025

24 February 2025

  • curprev 18:5518:55, 24 February 2025SherrylNht talk contribs 3,188 bytes +3,188 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).) Any other taxes are known as "indirect taxes," because they tax an event, rather than person or property by itself. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What was a straightforward limitation on the power of the legislature b..."