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- 20:37, 9 August 2026 BiancaSomerset4 talk contribs created page 5 100 Great Catch-Up At Your Taxes Proper (Created page with "<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 Indemnity Organization. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All other taxes are commonly referred to as "indirect taxes," as these tax an event, rather than a person or property by itself. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What seemed to be a straightforward limitation on...")