Public-domain · open source
OpenJurist

Personal tax

Defined in 1 dictionary — Black's (1910)

Black's Law Dictionary

Henry Campbell Black, M.A. · 1910

This term may mean either a tax imposed on the person without reference to property, as, a capitation or poll tax, or a tax imposed on personal property, as distinguished from one laid on real property. See Jack v. Walker (C. C.) 79 Fed. 141; Potter v. Ross, 23 N. J. Law, 517; Bates' Ann. St. Ohio, 1904, § 2860,

Defined under Tax in Black's Law Dictionary.