View logs for this pageFilter revisionsExpandCollapse To date:Tag filter:BlankingManual revertNew redirectRemoved redirectReplacedRevertedRollbackUndoVisual editVisual edit: Switchedwikieditor (hidden tag)Invert selection Show revisions Diff selection: Mark the radio buttons of the revisions to compare and hit enter or the button at the bottom. Legend: (cur) = difference with latest revision, (prev) = difference with preceding revision, m = minor edit. 24 August 2026 curprev 23:5323:53, 24 August 2026 Lesley1563 talk contribs 3,404 bytes +3,404 Created page with "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 Corp. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All the taxes are typically called "indirect taxes," basically because they tax an event, rather than person or property by itself. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What was basically a straightforward limitation on the pow..."