 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
 | Solomon Vineberg - 1912 - 188 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... | |
 | Edward Betley Brown, L. S. Le Vernois, Esten Kenneth Williams - 1914 - 1016 pages
...the definitions of direct and indirect taxation as set forth in previous decisions of the Board. " A direct tax is one which is demanded from the very persons 'ho it is intended or desired should pay it. Indirect taxes are those which are demanded from one person... | |
 | Lucian Oldershaw - 1915 - 162 pages
...what would otherwise be sent abroad for investment. (Supra, § 48). 61. Direct Taxes. A direct tax = one which is demanded from the very ,. persons, who it is intended or desired should pay it. They are levied either on A. Income, (i) Rent, (ii) Profits, (iii) Wages, or (iv) All three sources... | |
 | 1915 - 1248 pages
...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... | |
 | Augustus Henry Frazer Lefroy - 1918 - 380 pages
...that it is to be interpreted in accordance with John Stuart Mills 's definition of a direct tax as ' one which is demanded from the 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 the expectation... | |
 | Charles Morris - 1921 - 484 pages
...or property of individuals, or on the products consumed by them. A tax is said 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,... | |
 | Edward Albert Lever - 1922 - 114 pages
...tax — but all of them can be placed in one of two large classes. To quote Mill once again — ' ' Taxes are either direct or indirect. A direct tax...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... | |
 | Thomas Edward Finegan - 1922 - 500 pages
...or property of individuals, or on the products consumed by them. A tax is said 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,... | |
 | 1928 - 848 pages
...the majority in the Supreme Court of Canada, had relied upon the statement of John Stuart Mill that "a direct tax 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 one person in the expectation and intention... | |
 | 1924 - 674 pages
...to pay it at the moment when it was' exigible, or upon anyone else. Therefore it could not be a tax demanded " from the very persons who it is intended or desired should pay it." In Bank of Toronto v. Lambe 33 a tax imposed upon banks which carry on business within a province,... | |
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