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" 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:... "
Political Economy for Beginners - Сторінка 196
автори: Dame Millicent Garrett Fawcett - 1880 - 211 стор.
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Biennial Report

Illinois. Bureau of Labor Statistics - 1895 - 518 стор.
...taxation have often been distinguished by economic authorities. John Stuart Mill defined a direct tax as "one which is demanded from the very persons who, it is intended or desired, should pay it," and indirect taxes as those "which are demanded from one person in the expectation and intention that...
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Lloyd's Encyclopædic dictionary, Том 7

Robert Hunter - 1895 - 712 стор.
...projwrty of individuals, or on products consumed by them. A tax is said to be direct when it is dairindcd from the very persons who it is intended or desired should pay it, as a poll-tax, income-tax, property-tax, taxes for keeping men-servants, dogs, &c. An indirect tux...
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The British Columbia Reports: Being Reports of Cases Determined in ..., Том 2

1895 - 484 стор.
...cited in 12 App. Cas. p. 582, as stating: " A direct tax is one which is demanded from the very person who it is intended or desired should pay it. Indirect taxes are such as are demanded from one person in the expectation and intention that he Judgment, shall indemnify...
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Biennial Report of the Bureau of Labor Statistics of Illinois, Том 8

Illinois. Bureau of Labor Statistics - 1896 - 428 стор.
...taxation have often been distinguished by economic authorities. John Stuart Mill defined a direct tax as ''one which is demanded from the very persons who, it is intended or desired, should pay it," and indirect taxes as those "which are demanded from one person in the expectation and intention that...
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The Review of Reviews, Том 11

Albert Shaw - 1895 - 756 стор.
...of the fifth book of his " Principles of Political Economy : " Taxes are either direct or indirect. A direct tax is one which is demanded from the very...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...
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The Law of Legislative Power in Canada

Augustus Henry Frazer Lefroy - 1897 - 930 стор.
...favourable to the tax being a direct tax was that of Mill and those who agree with him, namely, that a direct tax is " one which is demanded from the very persons Stamp Acts. ] In Attorney-General of Quebec v. Reed, 3 Cart, at pp. 220-1, Ramsay, J., comments on...
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The Law of Legislative Power in Canada

Augustus Henry Frazer Lefroy - 1898 - 930 стор.
...provincial purposes. See supra p. 196, n. 2. who it is intended or desired should pay it," while Pi-op. 98 indirect taxes are "those which are demanded from...shall indemnify himself at the expense of another ; " but that even on this view of the matter the Definition of rii direct taxatax was not direct, for...
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The American and English Encyclopaedia of Law, Том 9

David Shephard Garland, James Cockcroft, Lucius Polk McGehee, Charles Porterfield - 1898 - 1058 стор.
...direct tax is — in the words which are printed here from Mr. Mill's book on political economy — ' one which is demanded from the very persons who it is intended or desired should pay it.1 And then the converse definition of indirect taxes is, ' those which are demanded from one person...
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The World's Great Classics: Principles of political economy, by J.S. Mill

Timothy Dwight, Julian Hawthorne - 1899 - 538 стор.
...present remains unsatisfied. Chapter III — Of Direct Taxes § i. Taxes are either direct or indirect. A direct tax is one which is demanded from the very...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...
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The Elements of Public Finance: Including the Monetary System of the United ...

Winthrop More Daniels - 1899 - 410 стор.
...Political Science Quarterly, Vol. XIII., No. 3. 1 Principles of Political Economy, Book V., Ch. 3. tax is one which is demanded from the very persons...shall indemnify himself at the expense of another." Here the intention or desire of the legislator is made the determinant factor in deciding whether a...
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