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
| McGill University - 1914 - 70 lehte
...with this question accepted' the def1nition of John Stuart Mill for direct and indirect taxation1; "Indirect taxes are those which are demanded from...shall indemnify himself at the expense of another," and "A direct tax is one which is demanded from every person who it is intended or desired, should... | |
| Lucian Oldershaw - 1915 - 162 lehte
...operating as a tax on light, and a cause of deformity in building. 52. Indirect Taxes. Indirect taxes = those which are demanded from one person in the expectation...indemnify himself at the expense of another. Such are, as a rule, taxes on commodities when levied on jjroduction within the country or on importation... | |
| 1915 - 1248 lehte
...economy a definition of direct and indireci taxation which places in the indirect category, taxes — " which are demanded from one person in the expectation...shall indemnify himself at the expense of another: euch are the excise or customs," (that is to say cases in which the persons aimed at are undefined);... | |
| Frank David Boynton - 1916 - 544 lehte
...from whom government demands it — for example, poll taxes and taxes on land, property, or income. Indirect taxes " are those which are demanded from...shall indemnify himself at the expense of another," that is, they are levied on goods before they reach the person who uses them, and are paid by him as... | |
| Augustus Henry Frazer Lefroy - 1918 - 380 lehte
...very persons who it is intended or desired should pay it,' as distinguished from indirect taxes, which are ' those which are demanded from one person in...shall indemnify himself at the expense of another. ' 280 And although the power to tax is expressed to be ' in order to the raising of a revenue for provincial... | |
| Khushal Talaksi Shah - 1921 - 496 lehte
...who> it is intended or desired should Bay it ; indirect taxes are those which are demanded from ou'e person in the expectation and intention that he shall indemnify himself at the expense of another. ( JS Mill Principles of Pol. icon. Bk. V. 3 t Les Impots directs portent immldiatement sur les personnes... | |
| Lucian Robert Frederic Oldershaw - 1921 - 148 lehte
...operating as a tax on light, and a cause of deformity in building. 52. Indirect Taxes. Indirect taxes = those which are demanded from one person in the expectation and intention tpat he shall indemnify himself at the expense of anothep. Such are, as a rule, taxes on commodities... | |
| Thomas Edward Finegan - 1922 - 500 lehte
...taxes for keeping man-servants, carriages, dogs, and the like. It is said 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,... | |
| Edward Albert Lever - 1922 - 114 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 are those which are demanded from one person in expectation and intention that he shall indemnify himself at the expense of another." Obvious examples... | |
| 1928 - 848 lehte
...is one which is demanded from the very persons who it is intended or desired should pay it," while "indirect taxes are those which are demanded from...shall indemnify himself at the expense of another." On the other hand. Mr. Justice Duff, in a dissenting judgment, ha'd called attention to the great difficulty... | |
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