indirect taxes

All taxes on expenses or consumption are indirect taxes. A tax on carriages is of this kind, and of course is not a direct tax. Indirect taxes are circuitous modes of reaching the revenue of individuals, who generally live according to their income. In many cases of this nature the individual may be said to tax himself.

those demanded in the first instance from one person in the expectation and intention that he shall indemnify himself at the expense of another. "Ordinarily all taxes paid primarily by persons who can shift the burden upon some one else, or who are under no legal compulsion to pay them, are considered indirect taxea" Pollock v. Farmers' It. & T. Co., l57 U. S. 429, 15 Sup. Ct. 673, 39 L. Ed. 759; Springer v. U. S„ 107 U. S. 602, 26 L. Ed. 253; Thomasson v. State, 15 Ind. '451.

— Inheritance tax. See Inheritance.

— License tax. See License.

— Local taxes. Those assessments which are limited to certain districts, as poor-rates, parochial taxes, county rates, municipal taxes, etc.

— Occupation tax. See Occupation.

— Parliamentary taxes. Such taxes as are imposed directly by act of parliament, i. e., by the legislature itself, as distinguished from those which are imposed by private individuals or bodies under the authority of an act of parliament Thus, a sewers rate, not being imposed directly by act of parliament. but by certain persons termed "commissioners of sewers," is not a parliamentary tax; whereas the income tax, which is directly imposed, and the amount also fixed, by act of parliament, is a parliamentary tax. Brown.

— Personal tax. This term may mean either a tax imposed on the person without reference to property, as, a capitation or poll tax, or a tax imposed on personal property, as distinguished from one laid on real property. See Jack v. Walker (C. C.) 79 Fed. 141; Potter v. Ross, 23 N. J. Law, 517; Bates' Ann. St. Ohio, 1904, § 2860,

— Poll tax. See that title.

— Publio tax. A tax levied for some general public purpose or for the purposes of the genera] public revenue, as distinguished from local municipal taxes and assessments. Morgan v. Cree, 46 Vt. 783, 14 Am. Rep. 640; Buffalo City Cemetery v. Buffalo, 46 N. Y. 509

— Specific tax. A tax imposed as a fixed sum on each article or item of property of a given class or kind, without regard to its value; opposed to ad vaiprem tax.

— Succession tax. See Succession.'

— Tax certificate. A certificate of the purchase of land at a tax sale thereof, given by the officer making the sale, and which is evidence of the holder's right to receive a deed of the land if it is not redeemed within the time limited by law. See Eaton v. Manitowoc County, 44 Wis. 492; Nelson v. Central Land Co.. 35 Minn. 408, 29 N. W. 121.

— Tax-deed. The conveyance given upon a sale of lands made for non-payment of taxes; the deed whereby the officer of the law undertakes to convey the title of the proprietor to the purchaser at the tax-sale.

— Tax lease. The instrument (or estate) given to the purchaser of land at a tax sale, where the law does not permit the sale of the estate in fee for non-payment of taxes, but instead thereof directs the sale of an estate for years.

— Tax levy. The total sum to be raised by a tax. Also the bill, enactment, or measure of legislation by which an annual or general tax is imposed.

— Tax-lien. A statutory lien, existing in favor of the state or municipality, upon the lands of a person charged with taxes, binding the same either for the taxes assessed upon the specific tract of land or (in some jurisdictions) for all the taxes due from the individual, and which may be foreclosed for non-payment, by judgment of a court or sale of the land.

— Tax-payer. A person chargeable with a tax; one from whom government demands a pecuniary contribution towards its support.

— Tax-payers' lists. Written exhibits required to be made out by the tax-payers resident in a district, enumerating ali the property owned by them and subject to taxation, to be handed to the assessors, at a specified date or at regular periods, as a basis for assessment and valuation.

— Tax purchaser. A person who buys land at a tax-sale; the person to whom land, at a tax-sale thereof, is struck down.

— Tax roll. See Roll.

— Tax sale. See Sale.

— Tax-title. The title by which one holds land which he purchased at a tax-sale. That species of title which is inaugurated by a successful bid for land at a collector's sale of the same for non-payment of taxes, completed by the failure of those entitled to redeem within the specified time, and evidenced by the deed executed to the tax purchaser, or his assignee, by the proper officer.

— Taxing district. The district throughout which a particular tax or assessment is ratably apportioned and levied upon the inhabitants; it may comprise the whole state, one county, a city, a ward, or part of a street.

— Tonnage tax. See Tonnage Duty.

— Wheel tax. A tax on wheeled vehicles of some or all kinds and bicycles.

— Window tax. See Window.

Defined under Tax in Black's Law Dictionary.