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- 03:08, 3 May 2026 RosalindGoudie talk contribs created page Avoiding The Heavy Vehicle Use Tax - The Rest Really Worth The Trouble (Created page with "<br>The courts have generally held that direct taxes are restricted to taxes on people (variously called capitation, poll tax or head tax) and property. (Penn Mutual Indemnity Corp. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) Various other taxes are known as "indirect taxes," within their tax an event, rather than a person or property as such. ([https://www.academia.edu/people/search?utf8=%E2%9C%93&q=Steward%20Machine Steward Machine] Co. v. Davis, 301 U.S. 548, 581-...")