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- 05:30, 10 September 2026 61.230.99.168 talk created page 5 100 Attorney Catch-Up On 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 Denver colorado. v. C.I.R., 227 F.2d 16, [https://wiki.ai-ar.kz/index.php?title=User:Domingo6924 lanciao] 19-20 (3rd Cir. 1960).) All other taxes are known as "indirect taxes," as these tax an event, rather than an individual or property by itself. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582...")