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" 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 : such as the excise or customs. "
The Review of Reviews - 第 372 頁
由 編輯 - 1895
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Principles of Political Economy: With Some of Their Applications to ..., 第 2 卷

John Stuart Mill - 1849 - 588 頁
...want or taste which at present remains unsatisfied. VOL. II. BB CHAPTER III. OF DIRECT TAXES. § 1. TAXES are either direct or indirect. A direct tax...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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Loftus's Inland Revenue Officers' Manual ...

William Harris Johnston - 1865 - 478 頁
...« 1. — DIBECT 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...
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Principles of Political Economy with Some of Their Applications to Social ...

John Stuart Mill - 1875 - 624 頁
...gratifying some want or tasto which at present remains 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...
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Political Economy for Beginners

Dame Millicent Garrett Fawcett - 1876 - 286 頁
...what is meant by the incidence of taxation, and the difference between direct and indirect taxation. " A direct tax is one which is demanded from the very persons who, it is intended 6r desired, should pay it. Indirect taxes are those which are demanded from one person in the expectation...
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Reports of the Supreme court of Canada, 第 2 卷

Canada law reports - 1879 - 782 頁
...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 that he shall...
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First Principles of Political Economy: Concisely Presented for the Use of ...

Chapin - 1879 - 266 頁
...schemes of taxation may be tested. Direct and Indirect Taxation. According to Mr. Mill's definitions, "A direct tax is one which is demanded from the very...intended or desired should pay it. Indirect taxes ara those which are demanded from one person, in the expectation and intention that he shall indemnify...
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Cases Decided on the British North America Act, 1867, in the Privy ..., 第 4 卷

John Robison Cartwright - 1892 - 798 頁
...January, 1790. anil by Mill, Principles of Political Economy, lib. 5. ch. 3. § 1, who says : — " Taxei are either direct or indirect, A direct tax is one...it is inte-nded or desired should pay it. Indirect tnsK* are those which are demanded from one person in the expectation and intention that he shall indemnify...
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Reports of Cases Argued and Decided in the Supreme Court of the ..., 第 26 冊

United States. Supreme Court - 1885 - 1302 頁
...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 the very person who it is intended or desired should pay it. Indirect taxes are those which are demanded from...
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Transactions of the Wisconsin State Agricultural Society, 第 21 卷

Wisconsin State Agricultural Society - 1884 - 876 頁
...narrow and specific. In the first sense it applies to a tax which, in the words of John Stuart Mill, is " demanded from the very persons who, it is intended or desired, should pay it," in distinction from the indirect tax which is " demanded from one person in the expectation and intention...
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The Montreal Law Reports: Court of Queen's Bench

Québec (Province). Court of King's Bench - 1885 - 552 頁
...January, 1790, and by Mill, Principles of Political Economy, lib. 5, ch. 3, § 1, who says : — " Taxes are either direct or indirect. A direct tax...it is " intended or desired should pay it. Indirect tuxes are those " which are demanded from one person in the expeeta" tion and intention that he shall...
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