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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 194
автори: Dame Millicent Garrett Fawcett - 1880 - 211 стор.
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Trade Promotion Series

1941 - 1450 стор.
...the Privy Council in its interpretations has followed John Stuart Mill's definition: "Direct tax — one which is demanded from the very persons who it is intended or desired should pay it; and indirect tax — one demanded from one person in the expectation and intention that he shall indemnify...
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The Science of Public Finance

George Findlay Shirras - 1924 - 714 стор.
...the producer or importer and passed on to the consumer. John Stuart Mill defined a direct tax as " 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...
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The Law Times Reports: Containing All the Cases Argued and ..., Том 76

1897 - 920 стор.
...referred to is in the following terms : " A direct tax is one which is demanded from the very person who it is intended or desired should pay it. Indirect...one person in the expectation and intention that he snail indemnify himself at the expense of another, such as the excise or customs." In the present case,...
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The Law Times Reports: Containing All the Cases Argued and ..., Том 138

1928 - 786 стор.
...often quoted statement of John Stuart Mill (Political Economy, edit. 1886, vol. 2, p. 415), 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...
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Decisions Relating to the British North America Act: 1867, and the ..., Том 3

Great Britain. Privy Council. Judicial Committee - 1954 - 878 стор.
...consequence by way of reduction of purchase price, it cannot be the tax. Mill's well-known formula is that a direct tax is one which is demanded from the very persons who it is intended and desired should pay it, while indirect taxes are those which are demanded from one person in the...
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The Victorian Law Reports

Victoria. Supreme Court - 1917 - 776 стор.
...in these terms: — " A direct tax is one which is de- Isaacs, J. manded from the very persons wh6 it is intended or desired should pay it. Indirect...expense of another, such as the Excise or Customs." The two cases referred to are Bank of Toronto v. Lambe (h) and Cotton v. Rex (i). It is plain that...
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United States Supreme Court Reports, Том 26

United States. Supreme Court - 1885 - 1230 стор.
...direct :ax is one which is demanded from the very >erson who it is intended or desired should pay t. Indirect taxes are those which are demanded from one person in the expectation and n ten t ion that he shall indemnify himself at the :xpense of the other — such as excise or cusoms."...
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Public Finance

Otto Eckstein - 1927 - 812 стор.
...English readers is stated by JS Mill in the following terms : — ' Taxes are either direct or indirect. A direct tax is one, which is demanded from the very...shall indemnify himself at the expense of another.' l The difference is here made to turn on the mode of incidence, a matter often very difficult to determine,...
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Current Comment and Legal Miscellany, Том 2

1890 - 838 стор.
...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...
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Reports of Cases Argued and Determined in the Court of the Queen's ..., Том 3

1886 - 756 стор.
...in the nature of a fee payable upon a step or a proceeding in the administration of justice is not one which is demanded from the very persons who it is intended or desired should pay it. " It must, unless in case of the last and final proceeding after judgment, be paid when the ultimate...
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