A direct tax is one which is demanded from the very persons who, it is intended or desired, should pay it. 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... The Law Journal Reports - Strona 351897Pełny widok - Informacje o książce
| Francis Wayland - 1878 - Liczba stron: 432
...are defined by Mr. Mill thus: "A direct tax is one which is demanded from the very persons who, it is intended or desired should pay it. Indirect taxes...shall indemnify himself at the expense of another." A poll-tax, a tax on land, live-stock, tools, goods, etc., and strictly speaking, an income tax, are... | |
| Canada law reports - 1879 - Liczba stron: 782
...demanded from the very person who it is intended or desired should pay it. Indirect taxes are 1878 those which are demanded from one person in the expectation...indemnify himself at the expense of „. * another (1). THB QUBEN. jfow, from wnat I have read and heard, I think there is no difficulty in assuming that... | |
| Aaron Lucius Chapin - 1879 - Liczba stron: 238
...According to Mr. Mill's definitions, "A direct tax is one which is demanded from the very persons who it is intended or desired should pay it. Indirect taxes...shall indemnify himself at the expense of another." A poll-tax, a tax on land, live-stock, tools, furniture, &c., and an income tax, are examples of direct... | |
| Chapin - 1879 - Liczba stron: 266
...which is demanded from the very persons who it is intended or desired should pay it. Indirect taxes ara those which are demanded from one person, in the expectation...shall indemnify himself at the expense of another." A poll-tax, a tax on land, live-stock, tools, furniture, &c., and an income tax, are examples of direct... | |
| Joseph Doutre - 1880 - Liczba stron: 426
...direct or indirect," says Mill. " A direct tax is one which is demanded from the very person who it is intended or desired should pay it. Indirect taxes...expense of another, such as the excise or customs. Most taxes on expenditures are indirect, but some are direct, being imposed not on the producer or... | |
| John Stuart Mill - 1881 - Liczba stron: 616
...are either direct or indirect. A direct tax is one which is demanded from the very persons who, it is intended or desired, should pay it. Indirect taxes...expense of another : such as the excise or customs. The producer or importer of a commodity is called upon to pay tax on it, not with the intention to... | |
| Ontario. Court of Appeal - 1881 - Liczba stron: 722
...says JS Mill, "is one which is demanded from the very person who, it is intended or desired, shall pay it. Indirect taxes are those which are demanded...expense of another : such as the excise or customs." Mr. Bcthune endeavoured to bring the plaintiffs' demand within the second branch of this definition;... | |
| Great Britain. Privy Council. Judicial Committee, Canada. Supreme Court - 1882 - Liczba stron: 934
...interpretation of the nature of the tax. " A direct tax is one which is demanded from the very person who it is intended or desired should pay it. Indirect taxes...shall indemnify himself at the expense of another." (1) Now, from what I have read and heard, I think there is no difficulty in assuming that the tax imposed... | |
| United States. Supreme Court - 1885 - Liczba stron: 1302
...are either director indirect. A direct tax is one which is demanded from the very person who it is hZ pNnD * A jn { ! ` f ~ 9e x 5 ', T 9}\ T V@ `\J 6yEn& 7$ d ( E< u the other — such as excise or customs." " Direct taxes are either upon income or expenditure." Mill,... | |
| John Robison Cartwright - 1892 - Liczba stron: 798
...are either direct or indirect. A direct tax is one which is demanded from the very persons who, it is intended or desired should pay it. Indirect taxes...from one person in the expectation and intention that lie shall indemnify himself at the expense of another ; such are the e.rfise or customs." Walker, Science... | |
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