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" 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 ... - Side 9
av William Harris Johnston - 1865
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The Law Journal Reports, Volum 66

1897 - 518 sider
...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 to ..., Volum 2

John Stuart Mill - 1848 - 602 sider
...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...
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Principles of Political Economy: With Some of Their Applications to ..., Volum 2

John Stuart Mill - 1849 - 588 sider
...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...
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Principles of Political Economy: With Some of Their Applications to ..., Volum 2

John Stuart Mill - 1857 - 610 sider
...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...
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A Survey of Political Economy

John Macdonell - 1871 - 482 sider
...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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Reports of the Supreme court of Canada, Volum 2

Canada law reports - 1879 - 782 sider
...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...
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Constitution of Canada: The British North America Act, 1867; Its ...

Joseph Doutre - 1880 - 426 sider
...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...
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Reports of Cases Decided in the Court of Appeal [1876-1900].

Ontario. Court of Appeal - 1881 - 722 sider
...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...
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Principles of Political Economy: With Some of Their Applications to ..., Volum 2

John Stuart Mill - 1881 - 616 sider
...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...
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Reports of Cases Argued and Decided in the Supreme Court of the ..., Bok 26

United States. Supreme Court - 1885 - 1302 sider
...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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