specific taxes

specific taxes
Taxes of a fixed amount by the head or number, or by some standard of weight or measurement and requiring no assessment other than a listing or classification of the subjects to be taxed. Poll taxes are invariably specific taxes and excises are commonly specific, although the modern tendency is toward ad valorem taxation even in case of excises, as being more consonant with justice. See 51 Am J1st Tax § 26.

Ballentine's law dictionary. . 1998.

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