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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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Journal of Accountancy, Volume 37

Accounting - 1924
...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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Treasury Decisions Under Internal Revenue Laws of the United States

United States. Office of Commissioner of Internal Revenue - Taxation - 1924
...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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 263

United States. Supreme Court - Courts - 1924
...But in statutes levying taxes the literal meaning of the words employed is most f Syllabus. 263 US important, for such statutes are not to be extended...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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 265

United States. Supreme Court - Courts - 1924
...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....
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United States Supreme Court Reports, Volumes 263-265

United States. Supreme Court - Law reports, digests, etc - 1925
...expressions. But in statutes levying taxes the literal meaning of the words employed is most [188] important, for such statutes are not to be extended...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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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - Electronic books - 1925 - 549 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, Volume 3

1925
...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
...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
...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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Virginia Appeals: Decisions of the Supreme Court of Appeals of ..., Volume 17

Virginia. Supreme Court of Appeals - Law reports, digests, etc - 1918
...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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