Pure Tax Law and Legal Definition

Pure tax is an obligation, which is not a debt, imposed on property or persons alike for the support of the government or other public purpose.

The following is an example of a case law on pure tax:

A pure tax is a burden imposed by the sovereign power on all property and persons alike, and is compensated for by the equal protection which all receive from such power; and, whilst the property is resorted to for the purpose of ascertaining the amount of the tax, it is the individual and not the property, who pays the tax. [Dressman v. Farmers' & Traders' Nat'l Bank, 100 Ky. 571 (Ky. 1897)].