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anjing The courts have generally held that direct taxes are limited to taxes on people (variously called capitation, poll tax or head tax) and property.class= (Penn Mutual Indemnity Denver. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All taxes are typically called "indirect taxes," basically tax an event, rather than human being or kontol property by itself. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What turned out to be a straightforward limitation on the power of the legislature based on the main topics the tax proved inexact and cibai unclear when applied for income tax, which can be arguably viewed either as a direct or cibai an indirect tax.

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