| United States - Law - 1927 - 564 pages
...admitted free. US v. Merck (CCNY 1899) 91 F. 639, affirmed (1899) 97 F. 989. Statutes levying duties are not to be extended by implication beyond the clear Import of the language used. Adams v. Bancroft (С. С. Mass. 1838) Fed. Cas. No. '44; US v. Wigglesworth (С. С. Mass. 1842) Fed.... | |
| Nevada. Legislature - 1927 - 1336 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, or to enlarge their operation so as to embrace matters specifically pointed out, although standing... | |
| Law reports, digests, etc - 1927 - 1240 pages
...v. Hays, 125 Tenn. 155, 140 SW 1069, "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... | |
| United States. Internal Revenue Service - Taxation - 1929 - 478 pages
...which the tax is levied must come fairly and clearly within the descriptive words of the act and that "the literal meaning of the words employed is most...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."... | |
| Robert Hiester Montgomery - Excess profits tax - 1923 - 1760 pages
...Sup. Ct. 53, 62 L. Ed. 211, and numerous other cases, to the effect (hit the provisions of the taxing statutes are not to be extended by implication beyond the clear import of the language used, and that they are to be construed most strongly against the government and in favor of the taxpayer,... | |
| Copyright - 1949 - 668 pages
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| United States. Court of Customs Appeals - Customs administration - 1923 - 748 pages
...interpretation of statutes levying taxes or duties it is a general rule their provisions shall not be extended by implication beyond the clear import of the language used or their operation enlarged so as to embrace matters not specially pointed out, although in close analogy,... | |
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