 | Thomas Kennedy Ramsay - 1887 - 662 pàgines
...incidence may be altered. An importer may be himself a consumer. Where a stamp duty upon transactions of purchase- and sale is payable, there may be special arrangements between the part,es determining who shall bear it. The question whether it is a direct or an indirect tax cannot... | |
 | Jean Joseph Beauchamp, Great Britain. Privy Council - 1891 - 946 pàgines
...incidence may be altered. An importer may be himself a consumer. When a stamp duty upon transactions of purchase and sale is payable, there may be special...best general rule is to look to the time of payment ; I.KfUSI. VTIVK POWERS. and if at the time the ultimate incidence is uncertain, thon, as it appears... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1895 - 778 pàgines
...Reed, 10 App. Cas. 141, 144, Lord Chancellor Selbourne sa'd, in relation to the same act of Parliament: "The question whether it is a direct or an indirect...incidence is uncertain, then, as it appears to their lordships, it cannot, in this view, be called direct taxation within the meaning of the second section... | |
 | 1895 - 596 pàgines
...Reed, 10 App. Cases, 141, Lord Chancellor Selbourne, said, in relation to the same act of Parliament: "The question whether it is a direct or an indirect...incidence is uncertain, then, as it appears to their lordships, it cannot, in this view, be called direct taxation within the meaning of the second section... | |
 | Augustus Henry Frazer Lefroy - 1897 - 930 pàgines
...the notes thereto, supra pp 373-Si. Prop. 86 between the parties determining who shall bear it.1 ~ The question whether it is a direct or an indirect...incidence is uncertain, then, as it appears to their lordships, it cannot, in this view be called direct taxation within the meaning of the second section... | |
 | Augustus Henry Frazer Lefroy - 1897 - 936 pàgines
...the notes thereto, supra p. p 373-8L Prop. 66 between the parties determining who shall bear it.1 ~ The question whether it is a direct or an indirect...the time the ultimate incidence is uncertain, then, is it appears to their lordships, it cannot, in this view be called direct taxation within the meaning... | |
 | Canadian Bankers' Association - 1906 - 368 pàgines
...may be himself a consumer. Where " a stamp duty upon transactions of purchase and sale is pay'' able, there may be special arrangements between the parties...bear it. The question whether it is a '. direct or indirect tax cannot depend upon those special events '' which may vary in particular cases ; but the... | |
 | Great Britain. Privy Council. Judicial Committee - 1908 - 306 pàgines
...incidence may be altered. An importer may be himself a consumer. Where a stamp duty upon transactions of purchase and sale is payable, there may be special...those special events which may vary in particular cas«s ; but the best general rule is to look to the time of payment, and if at the time the ultimate... | |
 | Augustus Henry Frazer Lefroy - 1918 - 380 pàgines
...of ten cents Imposed on every exhibit produced in Court in an action, where their lordships say: " the best general rule is to look to the time of payment...the time, the ultimate incidence is uncertain, then it cannot, in this view, be called direct taxation within the meaning of No. 2 of sec. 92 of the Federation... | |
 | 1928 - 848 pàgines
...the expectation and intention that he shall indemnify himself at the expense of another." Further: The question whether it" is a direct or an indirect...incidence is uncertain, then, as it appears to their Lordships, it cannot, in this view, he called direct taxation within the meaning of the 2nd section... | |
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Where a stamp duty upon transactions of purchase and sale is payable, there may be special arrangements between the parties determining who shall bear it. The question whether it is a direct or an indirect tax cannot depend upon those special events which... 
