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Die Seite wurde neu angelegt: „The courts have generally held that direct taxes are limited to taxes on people (variously called capitation, poll tax or head tax) and [https://twitter.com/search?q=property property]. (Penn Mutual Indemnity Company. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All the other taxes are typically called "indirect taxes," because they tax an event, rather than somebody or property as such. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) Wha…“
 
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