406. 11 S. W. 348, 2 J¥.. R. A. 8338: - od v. Knight, 174 N. Y. 475, 67 N. B. 65, 68 L. R. A. 87.—Franchise tax. See FRANCHISE.—Income tax. See INCOME. —Indirect taxes are 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 Pollock vy. Far- & T. Co. 157 U. 8. 429, 15 SEP: