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" A 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 person in the expectation and intention that he shall indemnify himself at the expense of the... "
Revue légale - Stran 220
1885
Celotni ogled - O knjigi

The Law Journal Reports, Količina 66

1897 - 518 strani
...minds of those who passed the Federation Act. The definition referred to is in the following terms : " A direct tax is one which is demanded from the very person who it Ls intended or desired should pay it. Indirect taxes are those which are demanded from one person in...
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Principles of Political Economy: With Some of Their Applications ..., Količina 2

John Stuart Mill - 1849 - 588 strani
...1. 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. Indirect taxes are those which arc demanded from one person in the expectation and intention that he shall indemnify himself at the...
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The Merchants' Magazine and Commercial Review, Količina 50

William B. Dana - 1864 - 502 strani
...enactments. "A direct tax is one which is demanded of the very person who it is desired or intended should pay it. " Indirect taxes are those which are demanded from one person in expectation that he shall indemnify himself at the expense of another, as excise and customs." —...
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Loftus's Inland Revenue Officers' Manual ...

William Harris Johnston - 1865 - 478 strani
...AND INDIBBOT TAXES : HOW DISTINGUISHED. — Taxes in general may be classified as direct or indirect. A. direct tax is one which is demanded from the very...person who, it is intended or desired, should pay it — such as the Income Tax. Indirect taxes are those which are demanded from one person, in the expectation...
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American Political Economy

Francis Bowen - 1870 - 512 strani
...which are indirect ? " A direct tax," says Mr. Mill, " is one which is demanded from the very persons who, it is intended or desired, should pay it. Indirect...shall indemnify himself at the expense of another." Nearly all .taxes on consumption, therefore, are indirect ; for, though paid in the first instance...
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American Political Economy: Including Strictures on the Management of the ...

Francis Bowen - 1870 - 586 strani
...which are indirect? " A direct tax," says Mr. Mill, " is one which is demanded from the very persons who, it is intended or desired, should pay it. Indirect...shall indemnify himself at the expense of another." Nearly all taxes on consumption, therefore, are indirect ; for, though paid in the first instance by...
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A Survey of Political Economy

John Macdonell - 1871 - 482 strani
...thereby a tax on income ; M'Culloch, a tax taken directly from income or property ; Mr. Mill, a tax " demanded from the very person who it is intended or desired should pay it." To what important consequences these differences of opinion lead is manifest from the following extract...
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Principles of Political Economy with Some of Their Applications to Social ...

John Stuart Mill - 1875 - 624 strani
...unsatisfied. CHAPTER OF DIRECT TAXEB. § 1. TAXES are either direct or indirect. A direct tax is one which is Indirect taxes are those which are demanded from one person in the expectation and intention that ho shall mdeninify himself at the expense of another : snch as the excise or customs. The producer...
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The Elements of Political Economy

Francis Wayland - 1878 - 432 strani
...These terms are defined by Mr. Mill thus: "A direct tax is one which is demanded from the very persons who, it is intended or desired should pay it. Indirect...shall indemnify himself at the expense of another." A poll-tax, a tax on land, live-stock, tools, goods, etc., and strictly speaking, an income tax, are...
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Reports of the Supreme court of Canada, Količina 2

Canada law reports - 1879 - 782 strani
...complained of. The authorities quoted at the Bar warrant this interpretation of the nature of the tax. A direct tax is one which is demanded from the very...intended or desired should pay it. Indirect taxes are 1878 those which are demanded from one person in the expectation and „""""*' intention that he shall...
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