> It's been a while since I read Pollock, but I don't recall 
> anything like what you're describing.  
> David Levenstam

See:
http://www.geocities.com/antitaxprotestor/harvard.html

>From Pollock v. Farmers':
"All the acts passed levying direct taxes confined them practically to a
direct levy on land. True, in some of these acts a tax on slaves was
included, but this inclusion, as has been said by this court, was probably
based upon the theory that these were in some respects taxable along with
the land,..." 

Fred Foldvary 


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