direct tax

noun

, Government.

a tax exacted directly from the persons who will bear the burden of it (without reimbursement to them at the expense of others), as a poll tax, a general property tax, or an income tax.

direct tax

a tax paid by the person or organization on which it is levied Compare indirect tax

An Americanism dating back to 1785–90

In 1791 a direct tax was levied by Act of Congress on all lands and houses; excise officers were to ascertain their value.

To him belongs the credit of suggesting the proposition of raising a revenue by a direct tax upon the colonies.

To all the purposes of legality, that law is as much legal as that under which the direct tax was instituted.

The Confederation itself authorizes a direct tax, to a certain extent, on the post office.

Our Congress, exercising one of the powers of the Constitution, levied a direct tax upon the States.

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