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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 United States Court of Claims - Page 72
by United States. Court of Claims - 1927
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The Kentucky Law Reporter: A Monthly Magazine, Devoted to the ..., Volume 33

John Cleland Wells, Edward Warren Hines, Frank L. Wells, Horace C. Brannin, William Cromwell, William Pope Duvall Bush, William Jefferson Chinn, Findlay Ferguson Bush, Walter G. Chapman, R. G. Higdon, Thomas Robert.. McBeath - Law reports, digests, etc - 1908
...be construed most strongly against the government, and in favor of the citizen, and their provisions are not to be extended by implication beyond the clear Import of the language used, or to enlarge their operation во as to embrace matters not specifically pointed out, although standing...
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Taxation of Corporations: Report of the Commissioner of ..., Parts 1-6

United States. Bureau of Corporations - Corporation law - 1909
...settled rule of interpretation in this State 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...
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Handbook on the Construction and Interpretation of the Laws

Henry Campbell Black - Law - 1911 - 710 pages
...be construed most strongly against the government and in favor of the citizen, and their provisions are not to be extended by implication beyond the clear import of the language used.280 But afterwards, without going so far in the opposite direction as to hold that these laws...
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United States Compiled Statutes, Annotated, 1916: Embracing the ..., Volume 6

United States - Law - 1917 - 16099 pages
...Fed. 630, 631, reversed US v. Hopewell (1892) 51 Fed. 798, 2 С. С. A. 510. Statutes levying duties are not to be extended by implication beyond the clear import of the language used. Adams v. Bancroft (С. С. 1838) Fed. Cas. No. 44; US v. Wigglesworth (С. С. 1842) Fed. Cas. No....
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Cases Argued and Decided in the Supreme Court of the United States, Book 20

United States. Supreme Court - Law reports, digests, etc - 1918
...construed most strongly against the government and in favor of the citizen or subject, and their provisions are not to be extended, by implication, beyond the clear import of the language used. U. 8. v. Wigglcstcorth, 2 Story, 369; . 8. V. Morse, 3 Story, 87. "Laws imposing duties are never...
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Leading Cases of the Court of Civil Appeals of the State of Tennessee, with ...

Tennessee. Court of Civil Appeals, Joseph Carrigan Higgins - Law reports, digests, etc - 1918
...settled rule of interpretation in this State 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...
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Reports of Cases Heard and Determined in the Appellate Division ..., Volume 200

New York (State). Supreme Court. Appellate Division - Law reports, digests, etc - 1922
...an arbitrary date fixed by statute for the specific purposes set forth in section 353, which cannot be extended by implication beyond the clear import of the language used. So, too, the words " losses sustained during the taxable year " cannot be given a meaning other than...
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The New York Supplement

Law reports, digests, etc - 1922
...an arbitrary date fixed by statute for the specific purposes set forth in section 353, which cannot be extended by implication beyond the clear import of the language used. So, too, the words "losses sustained during the taxable year" cannot be given a meaning, other than...
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Treasury Decisions Under Customs and Other Laws, Volume 40

United States. Department of the Treasury - Customs administration - 1922
...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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United States Compiled Statutes, Annotated, 1916, Volume 4

United States - Law - 1923 - 16099 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...
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