| Georgia. Supreme Court - Equity - 1888 - 946 pages
...extend them beyond their direct terms or clear import ; and finally, that statutes levying taxes should be construed most strongly against the government and in favor of the citizen. Where, let us ask, in the legislation of this state can a statute be found, which imposes any tax,... | |
| Georgia. Supreme Court - Equity - 1850 - 688 pages
...strictly : 9 Pick. 414. [6.] And that Statutes, levying duties or taxes upon subjects or citizens, are to be construed most strongly against the Government, and in favor of their subjects or citizens ; and their provisions are not to be extended, by implication, beyond the... | |
| Georgia. Supreme Court - Equity - 1850 - 660 pages
...strictly : 9 Pick. 414. [6.) And tkat Statutes, levying duties or taxes upon subjects or citizens, are to be construed most strongly against the Government, and in favor of their subjects or citizens ; and their provisions are not to be extended, by implication, beyond the... | |
| United States. Supreme Court - Law reports, digests, etc - 1857 - 688 pages
...Mayor v. Davis, 6 Watts and Serg., 269. Statutes levying duties or taxes upon subjects or citizens are to be construed 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... | |
| Illinois. Supreme Court - Law reports, digests, etc - 1915 - 718 pages
...its clear import in order to make the property subject to the tax. In case of doubt such statutes are construed most strongly against the government and in favor of the citizen. People v. Griffith, 245 111. 532; Hopkins v. People, 174 id. 416; United States v. Wigglesworth, 2... | |
| United States. Court of Claims - Law reports, digests, etc - 1927 - 902 pages
...operations enlarged so as to embrace matters not specifically pointed out, and that in cases of doubt they are to be construed most strongly against the Government and in favor of the citizen. See GouU \. Gould, 245 US 151, 153. " The provisions of such acts are not to be extended by implication."... | |
| United States. Circuit Court (1st Circuit), William Henry Clifford - Law reports, digests, etc - 1878 - 766 pages
...that, and that only, is to be our guide in interpreting them." United States v. Breed, 1 Sumn. 160. "Statutes levying duties on citizens or subjects are...against the government, and in favor of the citizen." United States v. Wiggles worth, 2 Story, 369 ; United States v. Morse, 3 Story, 87. VOL. III. 13 Cobb... | |
| United States. Circuit Court (1st Circuit), William Henry Clifford - Law reports, digests, etc - 1878 - 732 pages
...that only, is to be our guide in interpreting them." United States v. Breed, 1 Sumn. 160. " Statntes levying duties on citizens or subjects are to be construed...against the government, and in favor of the citizen." United States v. Wigglesworth, 2 Story, 369 ; United States v. Morse, 3 Story, 87. VOL. III. 13 < 'nl... | |
| Law reports, digests, etc - 1921 - 1056 pages
...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, it is the opinion of this court that the right to change the status of an organization, or... | |
| Law reports, digests, etc - 1926 - 1144 pages
...federal statutes, and it is a well-recognized canon of construction that statutes levying taxes are construed most strongly against the government and in favor of the citizen. That such construction as contended for by the government is not sound is held by Attorney General... | |
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