Definitions
American Heritage® Dictionary of the English Language, Fourth Edition
- n. A tax, such as an income or property tax, levied directly on the taxpayer.
GNU Webster's 1913
- adj. a tax assessed directly on lands, etc., and polls, distinguished from taxes on merchandise, or customs, and from excise.
WordNet 3.0
- n. a tax paid directly by the person or organization on whom it is levied
Examples
“The public schools of the state are supported by a direct tax on the property of the school districts, by a county one-mill ($.001) tax, by a state mill tax, and by the income from the permanent school fund, together with small fines that are accredited to this fund.”
“No capitation or other direct tax shall be laid, unless in porportion to the census or enumeration hereinbefore directed to be taken.”
Journal of the State Convention, and ordinances and resolutions adopted in March, 1861,
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