Under the former denomination are included taxes on land or real property, and under the latter taxes on articles of consumption.
Flint v. Stone Tracy Co.(1911), 220 U.S. 107
In a direct tax, The owner of property, real or personal, is hit with the tax merely because he "owns" it.
On the otherhand:
KNOWLTON v. MOORE, 178 U.S. 41 (1900)
- 'indirect taxes are levied upon the happening of an event or an exchange.'
Tyler v. U.S. 281 U.S. 497, 502 (1930)
- An indirect tax is a tax laid upon the happening of an event,as distinguished from its tangible fruits.
The purchaser of property is levied the NRST upon retail sales. The receiver of such property cannot be the "owner" thus is not being levied a direct tax on the property which belongs to the designation of "direct taxes." You cannot be an owner to be subject to a direct tax until title is transferred and perfected. Thus the purchaser of land is levied with an "Indirect tax" under the NRST and title is not perfect until after compensation plus legal obligations (e.g. taxes) are paid. The NRST is thus excise or duty of article 1 Section 8 of the constitution.
An indirect tax is upon the transfer of property to another, levied upon the purchaser by reason of the commercial activity involved. Thus the NRST being levied upon the puchaser as part of the sale that occurrs in the commercial exchange of consideration for value received.
Your analysis of law regarding Direct Taxes simply does not apply to the particular instance of the NRST. The indirect tax is upon the conduct of commerce in relation to the value of the exchange paid by the purchaser or renter of property and not the owner of property.
The Records of the Federal Convention of 1787
(Farrand's Records)
James Mchenry before the Maryland House of Delegates.
Maryland Novr. 29th 1787--
Appendix A, CXLVIa, page 149, S9.
"Convention have also provided against any direct or Capitation Tax but according to an equal proportion among the respective States: This was thought a necessary precaution though it was the idea of every one that government would seldom have recourse to direct Taxation, and that the objects of Commerce would be more than Sufficient to answer the common exigencies of State and should further supplies be necessary, the power of Congress would not be exercised while the respective States would raise those supplies in any other manner more suitable to their own inclinations --"
A LAW DICTIONARY
by John Bouvier, Revised Sixth Edition, 1856:
"COMMERCE, trade, contracts.
The exchange of commodities for commodities; considered in a legal point of view, it consists in the various agreements which have for their object to facilitate the exchange of the products of the earth or industry of man, with an intent to realize a profit. Pard. Dr. Coin. n. 1. In a narrower sense, commerce signifies any reciprocal agreements between two persons, by which one delivers to the other a thing, which the latter accepts, and for which he pays a consideration; if the consideration be money, it is called a sale; if any other thing than money, it is called exchange or barter. Domat, Dr. Pub. liv. 1, tit. 7, s. 1, n. "A LAW DICTIONARY
by John Bouvier, Revised Sixth Edition, 1856:
DUTIES. In its most enlarged sense, this word is nearly equivalent to taxes, embracing all impositions or charges levied on persons or things;A LAW DICTIONARY
by John Bouvier, Revised Sixth Edition, 1856:
EXCISES. This word is used to signify an inland imposition, paid sometimes upon the consumption of the commodity, and frequently upon the retail sale.