A direct tax is one which is demanded from the very persons who, it is intended or desired, should pay it. Indirect taxes are those which are demanded from one person in the expectation and intention that he shall indemnify himself at the expense of another... The Law Journal Reports - Page 351897Full view - About this book
| Illinois. Bureau of Labor Statistics - 1896 - 428 lehte
...demanded from the very persons who, it is intended or desired, should pay it," and indirect taxes as those "which are demanded from one person in the expectation...shall indemnify himself at the expense of another. "(1) Prof. Laughlin, of the University of Chicago, gives substantially the same definition, but with... | |
| Albert Shaw - 1895 - 756 lehte
...are either direct or indirect. A direct tax is one which is demanded from the very persons who it is intended or desired should pay it. Indirect taxes...expense of another : such as the excise or customs. The producer or importer of a commodity is called upon to pay tax on it, not with the intention to... | |
| Augustus Henry Frazer Lefroy - 1898 - 930 lehte
...provincial purposes. See supra p. 196, n. 2. who it is intended or desired should pay it," while Pi-op. 98 indirect taxes are "those which are demanded from...shall indemnify himself at the expense of another ; " but that even on this view of the matter the Definition of rii direct taxatax was not direct, for... | |
| David Shephard Garland, James Cockcroft, Lucius Polk McGehee, Charles Porterfield - 1898 - 1058 lehte
...it is intended or desired should pay it.1 And then the converse definition of indirect taxes is, ' those which are demanded from one person in the expectation...shall indemnify himself at the expense of another.' Well, now, taking the first part of that definition, can it be said that a tax of this nature, a stamp... | |
| Timothy Dwight, Julian Hawthorne - 1899 - 538 lehte
...are either direct or indirect. A direct tax is one which is demanded from the very persons who, it is intended or desired, should pay it. Indirect taxes...expense of another: such as the excise or customs. The producer or importer of a commodity is called upon to pay a tax on it, not with the intention to... | |
| Ontario. Legislative Assembly - 1901 - 644 lehte
...as " one which is demanded from the very persons who it is intended or desired should pay it," and indirect taxes are those " which are demanded from...shall indemnify himself at the expense of another." But the difference is so obvious that any intelligent mind will recognize it without other aid than... | |
| Ainsworth Rand Spofford, Charles Annandale - 1901 - 578 lehte
...taxes for keeping man-servants, carriages, dogs, and the like. It is skid to be indirect when it is demanded from one person in the expectation and intention...shall indemnify himself at the expense of another; as, for example, the taxes called customs, which are imposed on certain classes of imported goods,... | |
| 1925 - 788 lehte
...the very person who it is intended or desired should pay it," and an indirect tax is one which is " demanded from one person in the expectation and intention...shall indemnify himself at the expense of another." In the former case of McLeod v. City of Windsor, [1!)23] SCR 696, Mr. Justice Duff discussed what are... | |
| Robert Lansing, Gary M. Jones - 1902 - 476 lehte
...according to their population at the last census. Indirect Taxes. — Indirect taxes are defined as "those which, are demanded from one person in the...that he shall indemnify himself at the expense of others." Such taxes are duties or imposts, imposed upon the importation of goods, and excises, an inland... | |
| Robert Lansing, G. M. Jones - 1902 - 268 lehte
...according to their population at the last census. Indirect Taxes,— Indirect taxes are defined as "those which are demanded from one person in the expectation...that he shall indemnify himself at the expense of others." Such taxes are duties or imposts, imposed upon the importation of goods, and excises, an inland... | |
| |