 | Law reports, digests, etc - 1885
...States v. Bassett, 2 Story, 389. g 2812. Statutes levying duties or taxes upon subjects or citizens are not to be extended by implication beyond the clear import of the language used, nor enlarged in their operation so as to embrace matters not specifically pointed out, although standing... | |
 | Gustav Adolf Endlich - Law - 1888 - 871 pages
...construed most strongly against the Government, and in favor of the person subjected to the imposition, and not to be extended by implication beyond the clear import of the language used.1" The exercise of the taxing power by the Legislature being strictly construed, it would follow,... | |
 | Jabez Gridley Sutherland - Law - 1891 - 696 pages
...most strongly 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 not specifically pointed out, although standing... | |
 | Iowa. General Assembly - Iowa - 1900
...most strongly 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 not specifically pointed out, although standing... | |
 | Jabez Gridley Sutherland - Law - 1904 - 1416 pages
...most strongly 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 not specifically pointed out, although standing... | |
 | United States. Dept. of the Treasury - Customs administration - 1904
...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
...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
...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 - 638 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 - 638 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.... | |
| |
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. 
