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- 10:44, 20 May 2026 BriannaHimmel4 talk contribs created page Annual Taxes - Humor In The Drudgery (Created page with "The courts have generally held that [https://slashdot.org/index2.pl?fhfilter=direct%20taxes direct taxes] are restricted to taxes on people (variously called capitation, poll tax or head tax) and property. (Penn Mutual Indemnity Organization. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All the other taxes are known as "indirect taxes," basically tax an event, rather than human being or property by itself. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).)...")