 If the person sought to be taxed comes within the letter of the law, he must be taxed, however great the hardship may appear to the judicial mind to be. On the other hand, if the crown, seeking to recover the tax, cannot bring the subject within the letter...  Treasury Decisions Under Internal Revenue Laws of the United States - 345 페이지저자: United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - 1924전체보기 - 도서 정보
 | United States. Court of Claims - 1925 - 828 페이지
...Lord Cairns in Partington v. Attorney General. LR 4 HL 100, 122, in the course of which it is said: "In other words, if there be admissible in any statute...construction is not admissible in a taxing statute, wnere you can simply adhere to the words of the statute." It is quite clear that the words of the act... | |
 | 1920 - 516 페이지
...appear to the judicial mind to be. On the other hand, if the Crown, seeking to recover the tax, cannot bring the subject within the letter of the law, the...spirit of the law the case might otherwise appear to be.2 No tax can be imposed on the subject without words in an act of Parliament clearly showing an... | |
 | 1900 - 2044 페이지
...appear to the judicial mind to be. On the other hand, if the crown, seeking to recover the tax, cannot bring the subject within the letter of the law, the...case might otherwise appear to be. In other words. If tliove be admissible in any statute what Is called an 'equitable construction,' certainly such a construction... | |
 | Edward Wilberforce - 1881 - 494 페이지
...appear to the judicial mind to be. On the other hand, if the Crown seeking to recover the tax cannot bring the subject within the letter of the law the...within the spirit of the law the case might otherwise be. In other words, if there be admissible in any statute what is called an equitable construction,... | |
 | New South Wales. Supreme Court - 1883 - 478 페이지
...appear to the judicial mind to be; on the other hand, if the Crown, seeking to recover the tax, cannot bring the subject within the letter of the law, the...the law the case might otherwise appear to be." In Shaw v. Howden (6), the Supreme Court of (3) 18 & 19 Viet. c. 54, sec. 1, enacts:— and notwithstanding... | |
 | Jabez Gridley Sutherland - 1891 - 836 페이지
...appear to the judicial mind to be. On the other hand, if the crown, seeking to recover the tax, cannot bring the subject within the letter of the law, the...however apparently within the spirit of the law the case may otherwise appear to be. Inother words, if there is admissible in any statute what is called an... | |
 | New Brunswick. Supreme Court, Ward Chipman, John Campbell Allen, Allen Otty Earle, Thomas Carleton Allen, George F. S. Berton, David Shank Kerr, George B. Seely, James Hannay, William Pugsley, Arthur I. Trueman, George Wheelock Burbidge, George W. Allen, John L. Carleton, William Henry Harrison, Ernest Doiron, Douglas King Hazen - 1892 - 808 페이지
...if the .Crown (and the same rule would apply to a Municipality), seeking to recover the tax, cannot bring the subject within the letter of the law, the...within the spirit of the law the case might otherwise be. In other words, if there be admissible in any statute what is called an equitable construction,... | |
 | 1893 - 346 페이지
...seeking to recover tlie tax, cannot bring the subject v, ii hin the letter of the law llio ¡mbject is free, however apparently within the spirit of the...otherwise appear to be ; in other words, if there be in .my statute what is called an equitable constructirn certainly such a construction is not admissible... | |
 | 1904 - 768 페이지
...appear to the judicial mind to be. On the other hand, if the Crown, seeking to recover the tax, cannot bring the subject within the letter of the law, the...certainly such a construction is not admissible in a (1) LK 4 HL 100. taxing statute, where you can simply adhere to the words of the KB D\». statute."... | |
 | California. Supreme Court - 1894 - 804 페이지
...appear to the judicial mind to be. On the other hand, if the crown, seeking to recover the tax, cannot bring the subject within the letter of the law, the...of the law the case might otherwise appear to be. Tu other words, if there be admissible in any statute what is called an equitable construction, certainly... | |
| |
