History For This Federal Income Tax: Difference between revisions

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Revision as of 15:10, 13 September 2026

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).) Various other taxes are commonly referred to as "indirect taxes," because they tax an event, rather than a person or property as such. (Steward Machine Co. v. Davis, anjing 301 U.S. 548, 581-582 (1937).) What seemed to be a straightforward limitation on the power of the legislature based on the main topics the tax proved inexact and unclear when applied for income tax, which is certainly arguably viewed either as a direct or an indirect tax.

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