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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. "
Cases Decided in the Court of Claims of the United States - Page 72
by United States. Court of Claims - 1927
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...US v. Field, (1921) 255 US 257, affirming Id., (1920) 55 Ct. Cl. 430. 403 (f) Statutes levying taxes are not to be extended by implication beyond the clear import of the language used. In cases of doubt they are to be construed most strongly against the government and in favor of the...
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The Federal Reporter

Law reports, digests, etc - 1925 - 1112 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 ˇ:uˇguage used, and that, if there is any doubt, that doubt must be resolved against the government...
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The Federal Reporter, Volume 277

Law reports, digests, etc - 1922 - 1090 pages
...commerce. 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...
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Reports of the U.S. Board of Tax Appeals, Volume 1

United States. Board of Tax Appeals - Taxation - 1926 - 1508 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....
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 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....
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The Federal Reporter

Law reports, digests, etc - 1926 - 1090 pages
...partnerships. Burk-Waggoner Oil Association v. Hopkins, 46 S. Ct. 48, 70 L. Ed. (Oct. Term, 1925). Taxing statutes are not to be extended by 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....
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Virginia Appeals: Decisions of the Supreme Court of Appeals of ..., Volume 17

Virginia. Supreme Court of Appeals - Law reports, digests, etc - 1918 - 754 pages
...imposing taxes are to be construed most strongly against the government, and in favor of the citizen, and are not to be extended by implication beyond the clear import of the language used. Whenever there is a just doubt, "that doubt should absolve the tax payer from his burden." Supervisors...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 27

United States. Internal Revenue Service - Taxation - 1926 - 620 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 language used; and that, if there is any doubt that doubt must be resolved against the Government and in favor of...
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The Federal Reporter

Law reports, digests, etc - 1926 - 1118 pages
...behalf of plaintiff's position, thp established rule that the provisions of the taxing statutes may not be extended by implication beyond the clear import of the language used therein, nor may the operations of statutes be enlarged so as to embrace matter not specifically pointed...
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Virginia Appeals: Decisions of the Supreme Court of Appeals of ..., Volume 22

Virginia. Supreme Court of Appeals - Law reports, digests, etc - 1921 - 602 pages
...imposed and the legislative intent to impose a tax must be explicitly and distinctly shown. It cannot be extended by implication beyond the clear import of the language used. Hence, where there was no legislative enactment directing the assessment on a man's income, such income...
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