 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 - Стр. 196авторы: Dame Millicent Garrett Fawcett - 1880 - Страниц: 211Полный просмотр - Подробнее о книге
 | Edward Albert Lever - 1922 - Страниц: 114
...in one of two large classes. To quote Mill once again — ' ' Taxes are either direct or indirect. A direct tax is one which is demanded from the very...taxes are those which are demanded from one person in expectation and intention that he shall indemnify himself at the expense of another." Obvious examples... | |
 | Thomas Edward Finegan - 1922 - Страниц: 500
...or property of individuals, or on the 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, for example, a poll-tax, a land or property-tax, an income-tax, taxes for keeping man-servants,... | |
 | 1928 - Страниц: 848
...the majority in the Supreme Court of Canada, had relied upon the statement of John Stuart Mill that "a direct tax is one which is demanded from the very...persons who it is intended or desired should pay it," while "indirect taxes are those which are demanded from one person in the expectation and intention... | |
 | 1925 - Страниц: 682
...the Judicial Committee in Cotton v. The King, supra, adopted as authoritative, namely, a tax which is demanded " from one person in the expectation and...shall indemnify himself at the expense of another." The Mineral Taxation Act (Ch. 32, Statutes of Alberta, 1923). The Act defines " mineral owner " as... | |
 | Charles Morris - 1923 - Страниц: 530
...man-servants, carriages, dogs, and the like. It is said to be indirect when it is demanded from one person m the expectation and intention that he shall indemnify himself at the expense of another ; as, for example, the taxes called customs, which are imposed on certain classes of imported goods,... | |
 | 1924 - Страниц: 674
...to pay it at the moment when it was' exigible, or upon anyone else. Therefore it could not be a tax demanded " from the very persons who it is intended or desired should pay it." In Bank of Toronto v. Lambe 33 a tax imposed upon banks which carry on business within a province,... | |
 | 1923 - Страниц: 916
...important. In a previous case (10 AC 141), the court had accepted Mill's definition of a direct tax as one which is demanded from the very persons who it is intended and desired shall pay it "as distinguished from an indirect tax which is demanded from one person in... | |
 | 1923 - Страниц: 958
...important. In a previous case (10 AC 141), the court had accepted Mill's definition of a direct tax as one which is demanded from the very persons who it is intended and desired shall pay it "as distinguished from an indirect tax which is demanded from one person in... | |
 | Hugh Edward Egerton - 1924 - Страниц: 316
...and 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...intended or desired, should pay it. Indirect taxes are demanded from one person in the expectation or intention that he shall indemnify himself at the expense... | |
 | George Findlay Shirras - 1924 - Страниц: 714
...demanded from the very persons who it is intended or desired should pay it " and an indirect tax as one " demanded from one person in the expectation and intention...that he shall indemnify himself at the expense of another".1 The intention referred to is doubtless that of the legislator, but the intention of the... | |
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