DIRECT TAXES
\da͡ɪɹˈɛkt tˈaksɪz], \daɪɹˈɛkt tˈaksɪz], \d_aɪ_ɹ_ˈɛ_k_t t_ˈa_k_s_ɪ_z]\
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Congress has levied direct taxes on but five occasions. In 1798, 1813, 1815 and 1816, a direct tax was levied by Federal authority on lands, houses and slaves. In August, 1861, to meet expenses of the Civil War, a direct tax of $20,000,000 was levied on all lots of ground with their improvements and dwelling-houses. The operation of the act was suspended on July 1, 1862. By Act of March 2, 1891, $15,000,000, collected under this act, were refunded to the States.
By John Franklin Jameson
