 In the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out....  The New York Supplement - Page 5091921Full view - About this book
 | Jabez Gridley Sutherland - Law - 1891 - 836 pages
...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 upon a close analogy.2... | |
 | United States. Supreme Court - Law reports, digests, etc - 1892 - 770 pages
...general rule, in the interpretation of all statutes, levying taxes or duties upon subjects or citizens, not to extend their provisions by implication beyond the clear import of th^ language used, nor to enlarge their operations so as to embrace matter not specifically pointed... | |
 | District of Columbia. Court of Appeals - Law reports, digests, etc - 1902 - 662 pages
...interpretation of all statutes levying taxes or duties, upon subjects or citizens not to extend their provision by implication beyond the clear import of the language...as to embrace matters not specifically pointed out, although standing upon a close analogy. In every case, therefore, of doubt, such statutes are construed... | |
 | Tennessee. Supreme Court, William Wilcox Cooke, Joseph Brown Heiskell, Jere Baxter, Benjamin James Lea, George Wesley Pickle, Charles Theodore Cates, Frank Marian Thompson, Charles Le Sueur Cornelius, Roy Hood Beeler - Law reports, digests, etc - 1895 - 804 pages
...inMemphis i'. Bing. terpretation of all statutes levying taxes or duties upon subjects or citizens, not to extend their provisions by implication beyond...clear import of the language used, or to enlarge their operation so as to embrace matters not specifically pointed out, although standing upon a close analogy.... | |
 | Samuel Thomas Morgan, United States, William Henry Masson, Charles H. Morgan - Money - 1895 - 658 pages
...Statnles. It is a general rule, in the interpretation of all statutes fixing duties on imports, pot to extend their provisions by implication beyond the...clear import of the language used, or to enlarge their operation so as to embrace matters not specially pointed out, although standing upon a close analogy.... | |
 | Iowa. General Assembly - Iowa - 1900 - 1366 pages
...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 upon a close analogy."... | |
 | Abraham Clark Freeman - Law reports, digests, etc - 1903 - 1084 pages
...general rule in the interpretation of all statutes levying taxes or duties upon subjects or citizens not to extend their provisions, by implication, beyond...clear import of the language used, or to enlarge their operation so as to embrace matters, not specifically pointed out, although standing upon a close analogy."... | |
 | Indiana. Supreme Court, Horace E. Carter, Albert Gallatin Porter, Gordon Tanner, Benjamin Harrison, Michael Crawford Kerr, James Buckley Black, Augustus Newton Martin, Francis Marion Dice, John Worth Kern, John Lewis Griffiths, Sidney Romelee Moon, Charles Frederick Remy - Law reports, digests, etc - 1903 - 796 pages
...general rule in the interpretation of all statutes, levying taxes or duties upon subjects or citizens, not to extend their provisions, by implication, beyond...clear import of the language used, or to enlarge their operation so as to embrace matters, not specifically pointed out, although standing upon a close' analogy."... | |
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