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(Page créée avec « 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.google.co.uk/search?hl=en&gl=us&tbm=nws&q=Indemnity&gs_l=news Indemnity] Co. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) Various other taxes are known as "indirect taxes," as these tax an event, rather than somebody or property as such. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (... »)
 
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