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- 09:12, 8 May 2026 MarkBuxton5 talk contribs created page Tax Rates Reflect Life (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 [https://openclipart.org/search/?query=Organization Organization]. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All taxes are commonly referred to as "indirect taxes," basically because they tax an event, rather than person or property as such. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937...")