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" 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 372
edited by - 1895
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Winston's Cumulative Loose-leaf Encyclopedia: A Comprehensive ..., Volume 10

Charles Morris - 1921
...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,...
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Winston's Cumulative Loose-leaf Encyclopedia: A Comprehensive ..., Volume 10

Thomas Edward Finegan - 1922
...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,...
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Revue Du Barreau Canadien, Volume 2

1924
...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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The Journal of political economy, Volume 31

1923
...important. In a previous case (10 AC 141), the court had accepted Mill's definition of a direct tax as one which is demanded from the very persons who it is intended and desired shall pay it "as distinguished from an indirect tax which is demanded from one person in...
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Federations and Unions Within the British Empire

Hugh Edward Egerton - 1924 - 306 pages
...and Cotton v. The King, 14 AC 1914, p. 176, the Privy Council adopted the definition of JS Mill : ' a direct tax is one which is demanded from the very...intended or desired, should pay it. Indirect taxes are demanded from one person in the expectation or intention that he shall indemnify himself at the expense...
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Trade Promotion Series, Issues 176-187

1941
...the Privy Council in its interpretations has followed John Stuart Mill's definition: "Direct tax — one which is demanded from the very persons who it is intended or desired should pay it; and indirect tax — one demanded from one person in the expectation and intention that he shall indemnify...
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The Science of Public Finance

George Findlay Shirras - 1924 - 677 pages
...the producer or importer and passed on to the consumer. John Stuart Mill defined a direct tax as " demanded from the very persons who it is intended or desired should pay it " and an indirect tax as one '•' demanded from one person in the expectation and intention that he...
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The Manitoba Reports, Volume 3

Manitoba. Court of King's Bench - 1886
...in the nature of a fee payable upon a step or a proceeding in the administration of justice is not one which is demanded from the very persons who it is intended or desired should pay it. " It must, unless in case of the last and final proceeding after judgment, be paid when the ultimate...
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Shaping Nations: Constitutionalism and Society in Australia and Canada

Linda Cardinal, David John Headon - 2002 - 330 pages
...Stuart Mill. For Mill there was a distinction to be drawn between direct and indirect taxes. As he said: Taxes are either direct or indirect. A direct tax is one which is demanding from the very persons who it is intended or desired should pay it. Indirect taxes are those...
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Canada's Federal System: Being a Treatise on Canadian Constitutional Law ...

Augustus Henry Frazer Lefroy - 1913 - 898 pages
...for each office or place of business; and to John Stuart Mill's definition 27 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...
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