 | Georgia. Supreme Court - Equity - 1850 - 660 pages
...strongly against the Government, and in favor of their subjects or citizens ; and their provisions are not to be extended, by implication, beyond the clear import of the language used : 3 Story, 369. [7.] And that revenue laws are neither remedial Statutes nor laws founded upon any... | |
 | Georgia. Supreme Court - Equity - 1850 - 688 pages
...strongly against the Government, and in favor of their subjects or citizens ; and their provisions are not to be extended, by implication, beyond the clear import of the language used : 3 Story, 369. [7.] And that revenue laws are neither remedial Statutes nor laws founded upon any... | |
 | Samuel Owen - Law - 1849 - 404 pages
...subjects or citizens, are to be construed most strictly against toe government ; and their provisions are not to be extended by implication beyond the clear import of the language used.$ So with tion of common right.§§ A statute enumerating persons or things of statutes made in favor... | |
 | United States. Supreme Court - Law reports, digests, etc - 1857 - 688 pages
...most strongly against the Government, and in favor of the subjects and citizens, and their provisions are not to be extended by implication beyond the clear import of the language used. U. 8. v. Wigglesworth, 2 Story, 369. No judgment can be rendered for a penalty given by a statute after... | |
 | Richard Peters - Law reports, digests, etc - 1860 - 836 pages
...most strongly against the government, and in favour of the subjects or citizens, and their provisions are not to be extended by implication beyond the clear import of the language used. U.'SY Wig^hsworth, 2 Story's CCR 369. 25. Statutes are to be interpreted so as to give effect to all... | |
 | United States. Congress. House - United States - 1874 - 1038 pages
...strongly against the Government and in favor of the citizen or subject, and their provisions are nut to be extended by implication beyond the clear import of the language used." i Unit«! States re. Wigglesworth, 2 Strong, CCR, 369 ; United States ts. Morse, 3 Story. CCR, 87.)... | |
 | Law reports, digests, etc - 1921 - 1056 pages
...Sup. Ct. 53, 62 L. Ed. 211, and numerous other cases, to the effect that the provisions of the taxing statutes are not to be extended by implication beyond the clear import of the language used, and that they are to be construed most strongly against the government and in favor of the taxpayer,... | |
 | Law reports, digests, etc - 1925 - 1112 pages
...positive, clear, and precise, and admits of no doubt, and that, as this is a statute levying taxes, it is not to be extended by implication beyond the clear import of the Ianguage used, and that, if there is any doubt, that doubt must be resolved against the government... | |
 | Law reports, digests, etc - 1913 - 1236 pages
...strongly against the government, and in favor of the subjects or citizens, and that their provisions are not to be extended by implication beyond the clear import of the language used, or .to enlarge their operation so as to embrace matters not specifically pointed out, although standing... | |
 | United States. Supreme Court - Law reports, digests, etc - 1884 - 966 pages
...construed most strongly against the government and in favor of the citizen or subject, and their provisions are not to be extended, by implication, beyond the clear import of the language used. Ü. S. v. Wigglesviorlh, 2 Story, 369; U. 8. v. Morse, 3 Story, 87. " Laws imposing duties are never... | |
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But in statutes levying taxes the literal meaning of the words employed is most important for such statutes are not to be extended by Implication beyond the clear import of the language used. 
