 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
 | 1886 - 756 pages
...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... | |
 | Linda Cardinal, David John Headon - 2002 - 347 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... | |
 | Augustus Henry Frazer Lefroy - 2006 - 968 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... | |
 | Australia. High Court - 1916 - 744 pages
...common understanding. They adopted in two cases the definition of John Stuart Mill in these terms: — " A direct tax is one which is demanded from the very...desired should pay it. Indirect taxes are those which arc demanded from one person in the expectation and intention that he shall indemnify himself at the... | |
 | Hugh Edward Egerton - 1924 - 316 pages
...^ \ . 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 persons who, it is intended or desired, should fiaJLiU, Indirect taxes v V are demanded from one person in the expectation or intention that he shall... | |
 | Robert Hunter - 1897 - 910 pages
...income or property of individuals, or on 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 a poll-tax, income-tax, property-tux, taxes for keeping men-servants, dogs, &c. An indirect tax... | |
 | Institute of Bankers (Great Britain) - 1913 - 720 pages
...taxation. Taxes are commonly divided into direct and indirect. A direct tax is defined by JS Mill 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... | |
 | Canada. Supreme Court - 1926 - 1040 pages
...those who passed the Federation Act. This definition, as quoted in the judgment, is as follows: — Taxes are either direct or indirect. A direct tax is one which in demanded from the very persons who it is intended or desired should pay it. Indirect taxes are those... | |
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