 | United States. Dept. of the Treasury - Customs administration - 1904 - 1130 pages
...general rule that in the interpretation of all statutes levying taxes or duties their provisions must not be extended "by implication beyond the clear import of the language used," nor must their operation be enlarged ' ' so as to embrace matters not specially pointed out, although... | |
 | Law reports, digests, etc - 1905 - 1068 pages
...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 clear import of the language used." "Revenue laws are neither remedial statutes nor laws founded upon any permanent public policy, and... | |
 | Ohio. Courts - Law reports, digests, etc - 1905 - 750 pages
...most strictly against the government, and in favor of the subjects or citizens, and their provisions are not to be extended by implication beyond the clear import of the language used. VS v. Wickham, 28 Fed. Cases, No. 16689; US v. Wiggleworth, 2 Story, 369 ; Clapp v. Mason, 94 US, 589.... | |
 | Eugene Allen Gilmore - Partnership - 1908 - 832 pages
...tion of the established rule that in the interpretation of statutes levying taxes their provisions are not to be extended by implication beyond the clear import of the language used, and in case of doubt are to be construed most strongly against the Government and in favor of the taxpayer.... | |
 | Eugene Allen Gilmore - Partnership - 1908 - 834 pages
...application of the established rule that in the interpretation of statutes levying taxes their provisions are not to be extended by implication beyond the clear import of the language used, and in case of doubt are to be construed most strongly against the Government and in favor of the taxpayer.... | |
 | J. C. Wells, Edward Warren Hines, Frank L. Wells, Horace C. Brannin, William Cromwell, William Jefferson Chinn, Walter G. Chapman, William Pope Duvall Bush, Finlay Ferguson Bush, R. G. Higdon, Thomas Robert.. McBeath - Law reports, digests, etc - 1908 - 1286 pages
...be construed most strongly against the government, and in favor of the citizen, and their provisions are not to be extended by implication beyond the clear Import of the language used, or to enlarge their operation во as to embrace matters not specifically pointed out, although standing... | |
 | United States. Bureau of Corporations - Corporation law - 1909 - 1224 pages
...settled rule of interpretation in this State that statutes levying taxes or duties upon citizens will not be extended by implication beyond the clear import of the language used, nor will their operation be enlarged so as to embrace matters not specifically pointed out, although... | |
 | Eugene McQuillin - Corporation law - 1913 - 1098 pages
...construed 79 most strongly against the municipality and in favor of taxpayers and their provisions are not to be extended by implication beyond the clear import of the language used.80 Generally the levy, in so far as discretionary, is not reviewable by the courts as to the propriety... | |
 | Henry Campbell Black - Law - 1911 - 776 pages
...be construed most strongly against the government and in favor of the citizen, and their provisions are not to be extended by implication beyond the clear import of the language used.280 But afterwards, without going so far in the opposite direction as to hold that these laws... | |
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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. 
