 | United States - Law - 1923 - 1134 pages
...Constitution. Id. Under the rule that, in the interpreting of statutes levying taxes, their provisions cannot be extended by implication beyond the clear import of the language used, where an inspection law prescribes excessive fees, without discriminating between the interstate and... | |
 | Accounting - 1924 - 498 pages
...the substance of the thing upon which the tax is imposed rather than with legal forms or expressions. But in statutes levying taxes the literal meaning...implication beyond the clear import of the language used. If the words are doubtful, the doubt must be resolved against the government and in favor of the taxpayer.... | |
 | Taxation - 1942 - 1236 pages
[ Sorry, this page's content is restricted ] | |
 | Taxation - 1943 - 1556 pages
[ Sorry, this page's content is restricted ] | |
 | Taxation - 1946 - 1776 pages
[ Sorry, this page's content is restricted ] | |
 | Taxation - 1927 - 1150 pages
...positive, clear, and precise, and admits of no doubt, and that, as this is a statute levying taxes, it is not to be extended by implication beyond the clear import of the Ianguage used, and that, if there is any doubt, that doubt must be resolved against the government... | |
 | United States. Supreme Court - Law reports, digests, etc - 1925 - 1420 pages
...expressions. But in statutes levying taxes the literal meaning of the words employed is most [188] important, for such statutes are not to be extended...implication beyond the clear import -of the language used. If the words are doubtful, the doubt must be resolved against the government and in favor of the taxpayer.... | |
| |
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. 
