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Direct Tax

is one collected directly from the owner of property subject to the tax, as when the tax-gatherer goes direct to the owner of a house and demands five, ten, or twenty pounds, as it may be, for Government uses. Indirect taxes are taxes upon marketable commodities, such as tea and sugar, the tax on which is added to the article taxed, and is paid by the purchasers indirectly.

Source: Dictionary of Phrase and Fable, E. Cobham Brewer, 1894
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