 | Actuarial Society of America - Insurance - 1912 - 466 pages
...statutes providing for the imposition of taxes are to be construed strictly, and that their provisions are not to be extended by implication beyond the clear import of the language used. In the clauses quoted above the word "received" is used in the first with reference to income, and... | |
 | Virginia. Supreme Court of Appeals - Law reports, digests, etc - 1899 - 944 pages
...be construed most strongly against the government, and in favor of the citizen, and these provisions are not to be extended, by implication, beyond the clear import of the language used. Revenue laws are neither remedial statutes nor laws founded upon any permanent public policy, and are... | |
 | Tennessee. Supreme Court, William Wilcox Cooke, Joseph Brown Heiskell, Jere Baxter, Benjamin James Lea, George Wesley Pickle, Charles Theodore Cates, Frank Marian Thompson, Charles Le Sueur Cornelius, Roy Hood Beeler - Law reports, digests, etc - 1920 - 862 pages
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 | United States - 1898 - 902 pages
...narrow the scope of a paragraph of the free list; for the provisions of a taxing statute must never be extended "by implication beyond the clear import of the language used," or be enlarged "so 'as to embrace matters not specially pointed outf although standing upon a close... | |
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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. 
