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• 13:42, 12 May 2026 VincentSievwrigh talk contribs created page History With The Federal Taxes (Created page with "The courts have generally held that direct taxes are limited to taxes on people (variously called capitation, [https://www.biggerpockets.com/search?utf8=%E2%9C%93&term=poll%20tax poll tax] or head tax) and property. (Penn Mutual Indemnity Corp. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All taxes are commonly referred to as "indirect taxes," because they tax an event, rather than particular or property per se. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (19...")