direct taxes

direct taxes
Capitation or poll taxes levied without regard to property, profession or other circumstances; taxes on land. Springer v United States, 102 U S 586, 26 L Ed 253. Also, taxes levied directly on personal property because of ownership. Pollock v Farmers' Loan & T. Co. 157 US 429, 39 L Ed 759, 15 S Ct 673. Such taxes may be distinguished from taxes on importations, consumption, manufacture and sale of commodities, and taxes on business and occupation privileges and the like which Congress may impose without apportionment. The Federal income tax is a direct tax but the requirement of the Constitution that it be apportioned among the states according to population was removed by the Sixteenth Amendment.

Ballentine's law dictionary. . 1998.

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  • Direct — Di*rect , a. [L. directus, p. p. of dirigere to direct: cf. F. direct. See {Dress}, and cf. {Dirge}.] 1. Straight; not crooked, oblique, or circuitous; leading by the short or shortest way to a point or end; as, a direct line; direct means. [1913 …   The Collaborative International Dictionary of English

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