 Taxes are either direct or indirect. 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...  Loftus's Inland Revenue Officers' Manual ... - Page 9by William Harris Johnston - 1865Full view - About this book
 | Law reports, digests, etc - 1897 - 518 pages
...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... | |
 | John Stuart Mill - Economics - 1848 - 602 pages
...or taste which at present remains unsatisfied. CHAPTER III. OP DIRECT TAXES, $ 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 are demanded... | |
 | John Stuart Mill - Economics - 1849 - 588 pages
...which at present remains unsatisfied. VOL. II. BB CHAPTER III. OF DIRECT TAXES. § 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... | |
 | John Stuart Mill - Economics - 1857 - 610 pages
...or taste which at present remains unsatisfied. CHAPTER III. OF DIRECT TAXES. § 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 are demanded... | |
 | John Macdonell - Economics - 1871 - 482 pages
...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... | |
 | Canada law reports - 1879 - 782 pages
...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...person who it is intended or desired should pay it. Indirect taxes are 1878 those which are demanded from one person in the expectation and „""""*' intention... | |
 | Joseph Doutre - Canada - 1880 - 426 pages
...Companies fall into the category of direct taxes. " Taxes are either direct or indirect," says Mill. " 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... | |
 | Ontario. Court of Appeal - Law reports, digests, etc - 1881 - 722 pages
...registration, or the surplus payable at the end of the year to the municipality. "A direct tax," says JS Mill, "is one which is demanded from the very person who, it is intended or desired, shall pay it. Indirect taxes are those which are demanded from one person in the expectation and intention... | |
 | John Stuart Mill - Economics - 1881 - 616 pages
...at present remains unsatisfied. VOL. ii. — 66 CHAPTER III. OF DIRECT TAXES. § 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 are demanded... | |
 | United States. Supreme Court - Law reports, digests, etc - 1885 - 1302 pages
...imposed by the Act of Congress in question upon all kinds,n>.; the income tax. "Taxes are either director indirect. A direct tax is one which is demanded from...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... | |
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