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完整檢視 - 關於此書
| Great Britain. Privy Council. Judicial Committee - 1954 - 878 頁
...consequence by way of reduction of purchase price, it cannot be the tax. Mill's well-known formula is that a direct tax is one which is demanded from the very persons who it is intended and desired should pay it, while indirect taxes are those which are demanded from one person in the... | |
| 1959 - 768 頁
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| 1886 - 756 頁
...in the nature of a fee payable upon a step or a proceeding in the administration of justice is not one which is demanded from the very persons who it is intended or desired should pay it. " It must, unless in case of the last and final proceeding after judgment, be paid when the ultimate... | |
| 1967 - 204 頁
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