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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:... "
Transactions of the Wisconsin State Agricultural Society - 第 121 頁
Wisconsin State Agricultural Society 著 - 1884
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Principles of Political Economy with Some of Their Applications to ..., 第 2 卷

John Stuart Mill - 1848 - 590 頁
...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...shall indemnify himself at the expense of another ; such as the excise or customs. The producer or importer of a commodity is called upon to pay a tax...
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Principles of Political Economy: With Some of Their Applications to ..., 第 2 卷

John Stuart Mill - 1849 - 588 頁
...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...shall indemnify himself at the expense of another: such as the excise or customs. The producer or importer of a commodity is called upon to pay a tax...
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Principles of Political Economy: With Some of Their Applications to ..., 第 2 卷

John Stuart Mill - 1857 - 610 頁
...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...shall indemnify himself at the expense of another: such as the excise or customs. The producer or importer of a commodity is called upon to pay a tax...
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Loftus's Inland Revenue Officers' Manual ...

William Harris Johnston - 1865 - 478 頁
...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 and intention...shall indemnify himself at the expense of another — euch as the Excise or Customs. The producer or importer of a commodity is called on to pay a tax...
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American Political Economy

Francis Bowen - 1870 - 512 頁
...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...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 頁
...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...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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Political Economy for Beginners

Dame Millicent Garrett Fawcett - 1876 - 258 頁
...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...shall indemnify himself at the expense of another : such as the excise or customs." (Principles of Pel. E. Vol. II. p. 404.) The incidence of taxation...
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The Elements of Political Economy

Francis Wayland - 1878 - 432 頁
...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...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, 第 2 卷

Canada law reports - 1879 - 782 頁
...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 „""""*'...indemnify himself at the expense of „. * another (1). THB QUBEN. jfow, from wnat I have read and heard, I think there is no difficulty in assuming that...
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First Principles of Political Economy: Concisely Presented for the Use of ...

Chapin - 1879 - 266 頁
...from the very persons who it is intended or desired should pay it. Indirect taxes ara those which are demanded from one person, in the expectation and intention...shall indemnify himself at the expense of another." A poll-tax, a tax on land, live-stock, tools, furniture, &c., and an income tax, are examples of direct...
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