History On The Federal Tax: Revision history

15 September 2026

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13 September 2026

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11 September 2026

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9 September 2026

• curprev 06:3306:33, 9 September 2026‎ ChristineA44 talk contribs‎ 3,127 bytes +3,127‎ Created page with "The courts have generally held that direct taxes are restricted to taxes on people (variously called capitation, poll tax or head tax) and property. (Penn Mutual Indemnity Corp. 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 human being or property as such. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What was a straightforward limitation on the power of the legislatur..."