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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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Principles of Political Economy: With Some of Their Applications to ..., Том 2

John Stuart Mill - 1899 - 616 стор.
...DIRECT TAXES. ? 1. TAXE- are either direct or indirect. A direct tax it one which is demanded iVoni the very persons who, it is intended or desired, should pay it. Indirect tax^s are those which an.-demanded from one pcivon in the expectation and intention that he .-hall...
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Appletons' Popular Science Monthly, Том 51

1897 - 954 стор.
...kind of taxes are called direct." (Encyclopedia Americana ) " Taxes 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. Direct taxes are either on income or expenditure. . . . Most taxes on expenditure are direct, being...
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The Theory and Practice of Taxation

David Ames Wells - 1900 - 668 стор.
...kind of taxes are called direct." — Encyclopa'dia Americana. " Taxes 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. Direct taxes are either on income or expenditure. . . . Most taxes on expenditure are direct, being...
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Canadian Constitutional History and Law

Albert Richard Hassard - 1900 - 200 стор.
...sub-section 3, Notes 4 and 5. See § 91, sub-section 5, Note 1. See § 91, sub-section 12, Note 5. 2. A direct tax is one which is demanded from the very...persons who it is intended or desired should pay it. To be direct the tax need not be general.8 3. A statute of a Provincial (NB) Legislature (33 V. c....
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The Ontario Law Reports: Cases Determined in the Court of Appeal and ..., Том 57

1925 - 788 стор.
...phrase is substantially the definition quoted from the treatise of John Stuart Mill in these words: ' A direct tax is one which is demanded from the very persons who it is intended or desired should REMdJCOD . AND PH3 "• CITY OF WINDSOR. Ferguson, JA And at p. 706 Ihiff, J., said :— " Where personal...
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Sessional Papers - Legislature of the Province of Ontario, Том 8

Ontario. Legislative Assembly - 1901 - 644 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 are those " which are demanded from one person in the expectation and' intention...
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XX Century Cyclopaedia and Atlas: Biography, History, Art, Science ..., Том 8

Ainsworth Rand Spofford, Charles Annandale - 1901 - 578 стор.
...individuals, or ou the products coniumed by TAXACELE TAY BRIDGE. them. A tax is naid to be direct when it is demanded from the very persons who it is intended or desired should pay it, as, for example, a poll-tax, a land or property-tax, an income-tax, taxes for keeping man-servants,...
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Government ; Its Origin, Growth, and Form in the United States: With Special ...

Robert Lansing, Gary M. Jones - 1902 - 476 стор.
...indirectly to the national government. Direct Taxes. — A direct tax is defined by Mill as a charge " which is demanded from the very persons who, it is intended or desired, should pay it." Such taxes are poll or capitation tax, imposed upon individuals at so much a person (literally, "per...
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Government; Its Origin, Growth & Form in the United States

Robert Lansing, G. M. Jones - 1902 - 268 стор.
...indirectly to the national government. Direct Taxes. — A direct tax is defined by Mill as a charge " which is demanded from the very persons who, it is intended or desired, should pay it." Such taxes are poll or capitation tax, imposed upon individuals at so much a person (literally, "per...
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The Judicial Dictionary, of Words and Phrases Judicially Interpreted ..., Том 1

Frederick Stroud - 1903 - 838 стор.
...is one which is demanded from the very person who it is intended or desired should pay it. Indirett Taxes are those which are demanded from one person...expense of another; such as the Excise, or Customs." V. CIVIL RIGHTS. DIRECTED. — " Directed and required "; V. REQUIRED. " Duly directed " ; V. DULY....
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