Report No. 61
6.9. Three parties involved.-
It should be remembered that there are three parties involved in the question which is under consideration. First, there is the citizen who has been illegally deprived of a certain amount of money under the guise of tax; secondly, there is the dealer who, knowingly or otherwise, has recovered the amount from the citizen without the authority of law; and thirdly, there is the Government which, as a sovereign, is naturally anxious that the amount should be refunded to its rightful owner, that is, the citizen.
Back
