 ... in the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed...  The Federal Reporter - Page 1041918Full view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1928 - 760 pages
...car is sold full}' equipped. In the case of Gould v. Gould, 245 US 151. the Supreme Court said : " In the interpretation of statutes levying taxes it...as to embrace matters not specifically pointed out. In case of doubt they are construed most strongly against the Government, and in favor of the eitieen."... | |
 | United States. Court of Claims - Law reports, digests, etc - 1939 - 836 pages
...things of the same kind ; and that in the interpretation of statutes levying taxes it is the universally established rule not to extend their provisions by...the clear import of the language used, or to enlarge the operations of same so as to embrace matters not specifically pointed out. Section 603, which is... | |
 | Law reports, digests, etc - 1920 - 1058 pages
...general rule In the Interpretation of all statutes levying taxes or duties upon subjects or citizens, not to extend their provisions, by implication, beyond...clear import of the language used, or to enlarge their operation so as to embrace matters not specifically pointed out, although standing upon a close analogy.... | |
 | Law reports, digests, etc - 1913 - 1236 pages
...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 upon a close analogy.... | |
 | Law reports, digests, etc - 1898 - 1174 pages
...all statutes levying taxes or duties upon sub/ jects or citizens is not to extend their provisions beyond the clear import of the language used, or to enlarge their operation so as to embrace matters not specifically pointed out, although standing in close analogy.... | |
 | Wisconsin. Supreme Court, Abram Daniel Smith, Philip Loring Spooner, Obadiah Milton Conover, Frederic King Conover, Frederick William Arthur, Frederick C. Seibold - Law reports, digests, etc - 1886 - 770 pages
...general rule, in the interpretation of all statutes levying taxes or duties upon subjects or citizens, not to extend their provisions by implication beyond...the language used, or to enlarge their operations The State vs. Pullman's Palace Car Co. and another. so as to embrace matters not specifically pointed... | |
 | Law reports, digests, etc - 1908 - 1256 pages
...general rule that In the interpretation of all statutes levying taxes or duties upou subjects or citizens not to extend their provisions by implication beyond...clear import of the language used, or to enlarge their operation, so as to embrace matters not specifically pointed out, although standing upon a close antilogy.... | |
 | Law reports, digests, etc - 1921 - 1048 pages
...there cited. "In the interpretation of statutes levying taxes," say the court in Gould v. Gould, supra, "it is the established rule not to extend their provisions,...as to embrace matters not specifically pointed out. In case of doubt they are construed most strongly against the government, and in favor of the citizen,"... | |
 | Law reports, digests, etc - 1921 - 1162 pages
...of the respondent's contention, and leave the case to be considered from the general rule that — "In the Interpretation of statutes levying taxes,...beyond the clear import of the language used, or to cnlarjre their operations, so to embrace matters not specifically pointed out. In case of doubt they... | |
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