| Great Britain. Privy Council. Judicial Committee - 1908 - 302 стор.
...direct tax is one which is demanded from the very person who it is intended or desired should pay it. Indirect taxes are those which are demanded from one...expense of another, such as the excise or customs." ' In the present case, as in Lambe's Case, 12 AC, 575, their Lordships think the tax is demanded from... | |
| Great Britain. Privy Council. Judicial Committee - 1908 - 306 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... | |
| 1905 - 430 стор.
...Mill, " 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." According to these definitions the Income Tax is far from being a purely direct tax, as, in the case... | |
| Charles Erehart Chadman - 1912 - 658 стор.
...Dictionary, "is one that is demanded from the very persons who it is intended or desired should pay it. Indirect taxes are those which are demanded from one...expense of another, such as the excise or customs." A capitation tax is one laid upon persons as individuals, irrespective of the amount of their property;... | |
| Louis Freeland Post - 1912 - 174 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...shall indemnify himself at the expense of another." — John Stuart Mill's Prin. of Pol. EC., book v, ch. iii, sec. 1. \" Direct taxes are those which... | |
| Edward Betley Brown, L. S. Le Vernois, Esten Kenneth Williams - 1914 - 1016 стор.
...direct tax is one which is demanded from the very persons 'ho 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 as excise or customs." In applying these definitions to the Quebec Act, their Lordships entered on a close... | |
| Archibald Stalker - 1914 - 68 стор.
...with this question accepted 3 the definition of John Stuart Mill for direct and indirect taxation 4 ; "Indirect taxes are those which are demanded from...shall indemnify himself at the expense of another," and "A direct tax is one which is demanded from every person who it is intended or desired, should... | |
| McGill University - 1914 - 70 стор.
...with this question accepted' the def1nition of John Stuart Mill for direct and indirect taxation1; "Indirect taxes are those which are demanded from...shall indemnify himself at the expense of another," and "A direct tax is one which is demanded from every person who it is intended or desired, should... | |
| Andrew Cunningham McLaughlin, Albert Bushnell Hart - 1914 - 804 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." As Bastable points out, the difference is made to turn on the mode of incidence, which is often difficult... | |
| Charles Morse, Edward Betley Brown, Walter Edwin Lear - 1914 - 644 стор.
...persons who it is intended or desired should pay it," and the converse definition of indirect taxes—" those which are demanded from one person in the expectation...shall indemnify himself at the expense of another," Lord Moulton. said the whole structure of the scheme of these succession duties depended on a system... | |
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