 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 : such as the excise or customs.  The Review of Reviews - Page 372edited by - 1895Full view - About this book
 | Ontario. Legislative Assembly - 1901
...taxation have often been distinguished by economic authorities. John Stuart Mill defined a direct tax 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 one person in the expectation and' intention... | |
 | Ainsworth Rand Spofford, Charles Annandale - 1901
...individuals, or ou the products coniumed by TAXACELE TAY BRIDGE. them. A tax is naid to be direct when it is demanded from the very persons who it is intended or desired should pay it, as, for example, a poll-tax, a land or property-tax, an income-tax, taxes for keeping man-servants,... | |
 | Robert Lansing, G. M. Jones - 1902 - 251 pages
...indirectly to the national government. Direct Taxes. — A direct tax is defined by Mill as a charge " which is demanded from the very persons who, it is intended or desired, should pay it." Such taxes are poll or capitation tax, imposed upon individuals at so much a person (literally, "per... | |
 | Robert Lansing, Gary M. Jones - 1902
...indirectly to the national government. Direct Taxes. — A direct tax is defined by Mill as a charge " which is demanded from the very persons who, it is intended or desired, should pay it." Such taxes are poll or capitation tax, imposed upon individuals at so much a person (literally, "per... | |
 | Joseph Shield Nicholson - 1903 - 538 pages
..."indirect." A direct tax is denned by Mill — and this is the definition generally accepted — as a tax demanded from the very persons who it is intended or desired should pay it. An indirect tax is demanded from one person in the .expectation and intention that he should be able... | |
 | John Stuart Mill - 1904 - 591 pages
...present remains unsatisfied. CHAPTER UI. OP DIRECT TAXES. | 1. TAXES are either direct or indiiect. A direct tax is one which is demanded from the very persons who, U is intended or desired, should pay it. Indirect taxes are those which are demanded from one person... | |
 | Canadian Bankers' Association - 1906
...taken as typical of those which make incidence the governing factor: He says, Bk. V, chap 3, § 1: "Taxes are either direct or indirect. A direct tax is one "which is demanded from the very person whom it is intended or "desired should pay it. Indirec-t taxes are these which are "demanded... | |
 | Great Britain. Privy Council. Judicial Committee - 1908 - 277 pages
...stamp duty in the nature of a fee payable upon a step of a proceeding in the administration of justice, is one which is demanded from the very persons who it is intended or desired should pay it? It must be paid in the course of the legal proceeding, whether that is of a friendly or of a litigious... | |
 | Solomon Vineberg - 1912 - 171 pages
...Cartr., 190; 12 AC 575, in iv Cartr., 7. 1 Mill, Prin. of Pol. Econ. (ed. Laughlin, 1888), p. 550: "A direct tax is one which is demanded from the very...persons who, it is intended, or desired, should pay it." 1 LR, 6 PC 272, in i Cartr., 95. CHAPTER II THE DEVELOPMENT OF MUNICIPAL INSTITUTIONS' CANADA owes... | |
 | 1915
...cases in which the persons aimed at are undefined); and which places in the direct category a tax — " which is demanded from the very persons who it is intended or desired shall pay it." (that is to say cases in which the persons aimed at are specified) — their Lordships... | |
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