 | Philippines. Supreme Court - Law reports, digests, etc - 1912 - 800 pages
...against the government and in favor of the subjects or citizens, and that their provisions should not be extended by implication beyond the clear import of the language used. (US vs. Wigglesworth, 2 Story (US) 369; 28 Fed Cas., p. 595.) In this case Mr. Justice Story said:... | |
 | Taxation - 1956 - 896 pages
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 | United States. Tax Court - Taxation - 1993 - 650 pages
...levying taxes, the literal meaning of the words is most important for interpreting such statutes and is not to be extended by implication beyond the clear import of the language used. Crooks v. Harrelson, 282 US 55, 61 (1930); United States v. Merriam, 263 US 179, 187-188 (1923); Masonite... | |
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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. 
