 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
 | 1890 - Liczba stron: 838
...from the very persons whom it is intended or desired should pay it." An indirect tax, " one which is demanded from one person, in the expectation and intention...shall indemnify himself at the expense of another." The distinction between tax and tariff should be kept in mind, and while in one sense a tariff is a... | |
 | United States. Congress. House. Committee on Ways and Means - 1964 - Liczba stron: 800
...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... | |
 | Canada. Supreme Court - 1925 - Liczba stron: 758
...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...indemnify himself at the expense of another; such are the excise or customs. In Cotton v. The King (I), the Act provided that executors, administrators... | |
 | New South Wales. Supreme Court - 1903 - Liczba stron: 788
...importer, those of the Crown's subjects who should become consumers of the commodity imported. "The tax is demanded from one person in the expectation and intention...shall indemnify himself at the expense of another" (quoted from JS Mill in Tke Bank of Toronto v. Lwmbe,). Here there is no such reason for the goods... | |
 | United States. Court of Claims, Audrey Bernhardt - 1983 - Liczba stron: 1168
...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...indemnify himself at the expense of another; such are the excise or customs. "The producer or importer of a commodity is called upon to pay a tax on... | |
 | David W. Conklin - 1991 - Liczba stron: 436
...from the very person who it is intended or desired to pay it."30 Indirect taxes, on the other hand, are "those which are demanded from one person in the...that he shall indemnify himself at the expense of another."31 Typical examples of indirect taxes are import tariffs, export tariffs, and excise taxes.... | |
 | David P. Currie - 1992 - Liczba stron: 518
...at 351. See also JS MILL, PRINCIPLES OF POLITICAL ECONOMY bk. V, ch. IIl, § 1, at 367 (London 1848) ("indirect taxes are those which are demanded from...shall indemnify himself at the expense of another . . . ."); ST. G. TUCKER, 1 APPENDIX TO BLACKSTONE'S COMMENTARIES 23, 24, in 1 BLACKSTONE'S COMMENTARIES:... | |
 | John Stuart Mill - 1998 - Liczba stron: 516
...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 a tax on it, not with the intention to... | |
 | J. W. Gerritsen - 2000 - Liczba stron: 296
...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.' 12 The public's willingness to submit to direct taxation—and the government's ability to enforce... | |
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