Double taxation, in it’s general sense, means taxing a person, property, right twice during the same taxable period. In it’s general sense, it does not violate the equal protection and uniformity clauses of the constitution.
Direct Double Taxation or direct duplicate of taxation which violates the equal protection or uniformity clauses of the constitution means:
- Taxing twice.
- By the same taxing authority.
- Within the same jurisdiction or taxing district.
- For the same purpose.
- In the same year (or taxing period)
- Same property in the territory.