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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... "
Principles of Political Economy: With Some of Their Applications to Social ... - Сторінка 418
автори: John Stuart Mill - 1902 - 1013 стор.
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Causes célèbres, legislatures provinciales, rapports de jugements rendus en ...

Quebec. Court of the King's Bench - 1885 - 254 стор.
...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 expec" tation and intention that he shall indemnify himself at " the expense of another : such are...
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The Montreal Law Reports: Court of Queen's Bench

Québec (Province). Court of King's Bench - 1885 - 552 стор.
...one which is In "- t C° "demanded from the very person who it is intended or "desired should pay it. Indirect taxes are those which are " demanded from one person in the ex/i&:tation and intention " that he shall indemnify himself at the expense of another, " such as the...
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Ramsay's Appeals Cases: With Notes and Definitions of the Civil and Criminal ...

Thomas Kennedy Ramsay - 1887 - 662 стор.
...the very persons who, it is intended or desired, should pay it. Indirect taxes are those which *rc demanded from one person in the expectation and intention...indemnify himself at the expense of another ; such are the excise or customs ; " and " the producer or importer of a commodity is called upon to pay a...
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The Legal News, Том 10

James Kirby - 1887 - 456 стор.
...not happy. For purposes of legislation and political economy Mill's distinction that indirect taxes are demanded from one person, in the expectation and...shall indemnify himself at the expense of another, was suflirieut. His point of view was that of the statesman ; but, when the powers of a Legislature...
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Ramsay's Appeals Cases: With Notes and Definitions of the Civil and Criminal ...

Thomas Kennedy Ramsay - 1887 - 662 стор.
...the very persons who, it is intended or desired, should pay it. Indirect taxes are those which ere demanded from one person in the expectation and intention...indemnify himself at the expense of another ; such are the excise or customs ; " and '• the producer or importer of a commodity is called upon to pay...
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The Canada Law Journal, Том 24

1888 - 656 стор.
...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...indemnify himself at the expense of another : such are the excise or customs." Mill also lays down the proposition that to be strictly a direct tax, it...
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Commentaries on American Law, Том 1

James Kent - 1889 - 634 стор.
...is demanded from the very person who, it is intended or desired, should pay it. Indirect taxes »re those which are demanded from one person in the expectation...indemnify himself at the expense of another: such as the was admitted to be rightly laid, under that part of the ConstitutioD which declares that all duties,...
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The Constitution of Canada

Joseph Edwin Crawford Munro - 1889 - 440 стор.
...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...shall indemnify himself at the expense of another." It was also held in the same case that a province may levy a tax on a business in the province though...
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Federal Finances: Or, The Income of the United States

William E. Burke - 1891 - 296 стор.
...demanded from the very persons who it is intended or desired should pay it." The same authority says, "Indirect taxes are those which are demanded from...shall indemnify himself at the expense of another." A tax on land, a poll tax, a tax on personal property and an income tax are instances of direct taxes....
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The Jurisprudence of the Privy Council: Containing a Digest of All the ...

Jean Joseph Beauchamp, Great Britain. Privy Council - 1891 - 946 стор.
...it is intended or desired should pay it." And then the converse definition of indirect taxes is, " those which are demanded from one person in the expectation...shall indemnify himself at the expense of another." Well, now, taking the first part of that definition, can it be said that a tax of this nature, a stamp...
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