 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, can not bring the subject within the...  The Central Law Journal - 190 페이지1920전체보기 - 도서 정보
 | 1885 - 308 페이지
...Lord Cairns in Partington v. the Attorney-General, 4 E. at T. App., p. 122 : — "If the person sought to be taxed comes within the letter of the law, he must be taxed. On the other hand, if the Crown, seeking to recover the tax, cannot bring the subject within the letter... | |
 | 1888 - 300 페이지
...-(p. 444) " As I understand the principle of all fiscal legislation, it is this : If the person sought to be taxed comes within the letter of the law he...On the other hand, if the Crown, seeking to recover a tax, cannot bring the subject within the letter of the law, the subject is free, however apparently... | |
 | Horace Bertram Nelson - 1889 - 516 페이지
...laid down by Lord Cairns in Partington v. Att.-Gen. (1869, LE 4 HL 100)—that if the person sought to be taxed comes within the letter of the law he must be taxed, but that if he could not be brought within the letter of the law he was free, for you can simply adhere... | |
 | Jabez Gridley Sutherland - 1891 - 836 페이지
...Att'y-Gen. L. R 4 HL Cas. 122. " The principle of all fiscal leg4slation is this : If the person sought to be taxed comes within the letter of the law. he...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
...Cairns says : " As I understand the policy of all fiscal legislation, it is this : if the person sought to be taxed comes within the letter of the law, he...be taxed, however great the hardship may appear to be. On the other hand, if the .Crown (and the same rule would apply to a Municipality), seeking to... | |
 | 1893 - 346 페이지
...As 1 understand the principle of all fiscal legislation it is tins. If the person sought to be tnxed comes within the letter of the law he must be taxed,...On the other hand, if the Crown, seeking to recover tlie tax, cannot bring the subject v, ii hin the letter of the law llio ¡mbject is free, however apparently... | |
 | South Australia. Supreme Court - 1893 - 304 페이지
...The " clause is to receive a strict and not a liberal interpretation," and that "if a person sought to be taxed comes within the letter of the " law he must be taxed." [WAT, CJ — That is exactly my view of a Revenue Act. We must keep strictly to the wording, as in... | |
 | 1894 - 1148 페이지
...Attorney General, L. 11. 4 HL 122: "The principle of all fiscal legislation is that, if the person sought to be taxed comes within the letter of the law, he...law, the subject is free, however apparently within I lie spirit oí the law the case might otherwise appear to be. In other words, If there be admissible... | |
 | 1894 - 1206 페이지
...Attorney General, LR 4 HL 122: "The principle of all fiscal legislation is that, if the person sought to be taxed comes within the letter of the law, he...subject within the letter of the law, the subject t» free, however apparently within the spirit of the law the case might otherwise appear to be. In... | |
 | William Broome - 1896 - 456 페이지
...Town Clerk, Durban, — XU., 844. The principle of all fiscal legislation is that if the person sought to be taxed comes within the letter of the law, he...must be taxed, however great the hardship may appear. On the other hand, if the subject cannot be brought within the letter of the law, he is free, however... | |
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