 | United States. Board of Tax Appeals - Taxation - 1930 - 1618 pages
...substance of the thing upon which the tax is imposed rather than with legal forms or expressions. Hut in statutes levying taxes the literal meaning of the...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.... | |
 | United States. Supreme Court - Courts - 1931 - 1000 pages
...applies with peculiar strictness. In ^United States v. Merriam, 263 US 179, 187-188, after saying that "in statutes levying taxes the literal meaning of...beyond the clear import of the language used," we quoted with approval the words of Lord Cairns in Partington v. Attorney-General, LR 4 HL 100, 122,... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1931 - 1004 pages
...applies with peculiar strictness. In United States v. Merriam, 263 US 179, 187-188, after saying that "in statutes levying taxes the literal meaning of...beyond the clear import of the language used," we quoted with approval the words of Lord Cairns in Partington v. Attorney-General, LR 4 HL 100, 122,... | |
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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. 
