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indirect tax

Defined in 2 dictionaries — Case Law, Ballentine's (1916)

Definitions from Case Law

From 281 U.S. 497 - Tyler v. United States · 1930Most cited · 749 citing opinions

A tax laid upon the happening of an event, as distinguished from its tangible fruits, is an indirect tax which Congress, in respect of some events not necessary now to be described more definitely, undoubtedly may impose.

Show all 2 Supreme Court definitions and how they changed over time 1796–1930

Ballentine's Law Dictionary

James A. Ballentine · 1916

A tax levied on commodities; a tax indirectly paid by the consumer.