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• 00:59, 13 May 2026 Micheline62B talk contribs created page Avoiding The Heavy Vehicle Use Tax - Is That It Really Worthwhile (Created page with "<br>The courts have generally held that direct taxes are [https://lerablog.org/?s=limited limited] to taxes on people (variously called capitation, poll tax or head tax) and property. (Penn Mutual Indemnity Co. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) Any other taxes are commonly referred to as "indirect taxes," because they tax an event, rather than human being or property per se. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What was basically a...")