 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
 | 1923 - 958 pages
...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... | |
 | 1923 - 916 pages
...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... | |
 | Hugh Edward Egerton - 1924 - 316 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... | |
 | 1941 - 1450 pages
...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... | |
 | George Findlay Shirras - 1924 - 714 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... | |
 | William John Shultz - 1926 - 404 pages
...this classification, the inheritance tax is a direct tax. The majority hold by Mill's definition that a direct tax is one ' which is demanded from the very...persons who, it is intended or desired, should pay it; ' n in so far as the inheritance tax is considered to be both paid and borne by the heirs, it is a... | |
 | Alberta. Supreme Court - 1927 - 688 pages
...Mill and that this question is no longer open to discussion." The definitions quoted are "Direct tax" "one which is demanded from the very persons who it is intended or desired should pay it" and "Indirect Taxes" "those which are demanded from one person in the expectation and intention that... | |
 | 1928 - 786 pages
...often quoted statement of John Stuart Mill (Political Economy, edit. 1886, vol. 2, p. 415), 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... | |
 | Great Britain. Privy Council. Judicial Committee - 1954 - 878 pages
...consequence by way of reduction of purchase price, it cannot be the tax. Mill's well-known formula is that a direct tax is one which is demanded from the very persons who it is intended and desired should pay it, while indirect taxes are those which are demanded from one person in the... | |
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