| Georgia. Supreme Court - 1850 - 688 lapas
...trade, or common occupations, most be construed strictly, {«>.] TStalntes levying taxes ulronld be construed most strongly against the Government and in favor of the citizen. The, Mayor, &c. Savannah r«. Hortridge.' [7,] Bevemie Statntci arc, in no justDi>n»e, remedial law*,... | |
| Georgia. Supreme Court - 1850 - 660 lapas
...must appear by express words or unavoidable implication. Ibid. 4. Statutes levying taxes, should be construed most strongly against the government and in favor of the citizen. Rid. 5. Statutes which impose restrictions upon trade or common occupations, must be construed strictly.... | |
| Georgia. Supreme Court - 1888 - 946 lapas
...them beyond their direct terms or clear import ; and finally, that statutes levying taxes should be construed most strongly against the government and in favor of the citizen. Where, let us ask, in the legislation of this state can a statute be found, which imposes any tax,... | |
| Illinois. Supreme Court - 1915 - 718 lapas
...beyond its clear import in order to make the property subject to the tax. In case of doubt such statutes are construed most strongly against the government and in favor of the citizen. People v. Griffith, 245 111. 532; Hopkins v. People, 174 id. 416; United States v. Wigglesworth, 2... | |
| United States. Court of Claims - 1928 - 760 lapas
...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...strongly against the Government, and in favor of the eitieen." In United States v. Merriam, 263 US 179, the court said: " On behalf of the Government it... | |
| United States. Court of Claims, Audrey Bernhardt - 1955 - 936 lapas
...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. In a more recent case of United States v. Olympic Radio and Television, Inc., decided May 23, 1955, the... | |
| United States. Court of Claims - 1927 - 902 lapas
...enlarged so as to embrace matters not specifically pointed out, and that in cases of doubt they are to be construed most strongly against the Government and in favor of the citizen. See GouU \. Gould, 245 US 151, 153. " The provisions of such acts are not to be extended by implication."... | |
| United States. Congress. House - 1874 - 1038 lapas
...; Sedg. on Stat. and Con. Law, p. 289.) " Statutes levying duties on citizens or subjects are to be construed most strongly against the Government and in favor of the citizen or subject, and their provisions are nut to be extended by implication beyond the clear import of the... | |
| United States. Circuit Court (1st Circuit), William Henry Clifford - 1878 - 766 lapas
...them." United States v. Breed, 1 Sumn. 160. "Statutes levying duties on citizens or subjects are to be construed most strongly against the government, and in favor of the citizen." United States v. Wiggles worth, 2 Story, 369 ; United States v. Morse, 3 Story, 87. VOL. III. 13 Cobb... | |
| 1926 - 1144 lapas
...of federal statutes, and it is a well-recognized canon of construction that statutes levying taxes are construed most strongly against the government and in favor of the citizen. That such construction as contended for by the government is not sound is held by Attorney General... | |
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