direct tax

A tax imposed upon the exercise of some of the numerous rights of property is clearly distinguishable from a direct tax, which falls upon the owner merely because he is owner, regardless of his use or disposition of the property.

See "Tax."

In Pollock v. 157 l'. S. 429, 15 Sup. Ct I 759, it was said that in order to determine whether a tax be direct within the meaning of Stitution it must be i tained whether the one upon whom, by he burden of paying it is flrsl can thereafter shift it to another; If lie cannot, the tax would then be direct, and bence, bowever obvious in other reit might be a duty, impost or ex- Cise, it cannot be levied by the rule of uniformity and must be apportioned. This was said in Knowlton v. Moore, 178 I*. S. II. 20;. 7 17. ll I.. Ed. 969, to be a disputable pressed in that instrument, and taxes on real estate; Springer v. U. S., 102 U. S. 586, 26 L. Ed. 253; but the inclusion of rentals from real estate was held to make it direct to that extent; Pollock v. Trust Co., 157 U. S. 429, 15 Sup. Ct. 673, 39 L. Ed. 759, where it is said, although there have been from time to time intimations that there might be some tax which was not a direct tax nor included under the words duties, imposts and excises, such a tax for more than a hundred years has as yet remained undiscovered. Direct taxes include those assessed upon property, person, business, income, etc., of those who pay them; while indirect taxes are levied upon commodities before they reach the consumer, and are paid by those upon whom they ultimately fall, not as taxes, but as part of the market price of the commodity. Under the second head may be classed the duties upon imports, and the excise and stamp duties levied upon manufactures; Cooley, Taxation 10. See Tax; Excise.

A direct tax is one which is demanded from the very persons who, it is intended .or desired, shmild pay it. Indirect taxes are those which are demanded from one person, in the expectation and intention that he shnil indemnify himself at the expense of another. Mill, Pol. Eicon. Taxes are divided into "direct," under which designation would be included those which are assessed upon the property, person, business, income, etc., of those who are to pay them, and "indirect," or those which are levied on commodities before they reach the consumer, and are paid by those upon whom they ultimately fall, not as taxes, but as part of the market price of the commodity. Cooley, Tax'n, 6. Historical evidence shows that personui property, contracts, occupations, and the like, have never been regarded as the subjects of direct tax. The phrase is understood to be limited to taxes on land and its appurtenances, and on polis. Veazie Bank v. Fenno, 8 Wall. 533, 19 In Ed. 482. See Hvlton v. U. S., 3 Dall. 171. 1 L. Ed. 556; Pacific Ins. Co. v. Soule, 7 Wall. 445, 19 L. Ed. 95: Scholey v. R?w, 90 U. S. 347, 23 L. Ed. 99; Springer v. U. S„ 102 U. S. 602, 26 In Ed. 253; Veazie Bank v. Fenno, 8 Wall. 533, 19 L. Ed. 482; Pollock v. Farmers' It. & T. Co., i57 U. S. 429, 15 Sup. Ct. 673, 39 L. Ed. 759; Railroad Co., v. Morrow, 87 Tenn. 406. 11 S. W. 348, 2 L. R. A. 853; People v. Knight, 174 N. Y. 475, 67 N. E. 65, 63 L. R. A. 87.

Defined under Tax in Black's Law Dictionary.

A direct tax is one which is dewanded from the very persons who, it is intended or desired, should pay it. indirect taxes are those which are demanded from one person,.in the expectation and intention that he shall indemnify himself at the expense of another. Mill, Pol. Econ. Taxes are divided into “direct,” under which designation would be included those which are assessed upon the property, person, business, income, etc., of those who are to pay them, and “indirect,” or those which are levied on commodities before they reach the consumer, and are paid by those upon whom they ultimately fall, not as taxes, but as part of the market price of the commodity. Cooley, Tax’n, 6. Historical evidence shows that personal property, contracts, occupations, and the like, have never been regarded us the subjects of direct tax. The purase is understood to be limited to taxes on land aud its appurtenances, and on polls. 8 Wall. 533.