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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 Court of Claims of the United States - 72. lappuse
autors: United States. Court of Claims - 1927
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Reports of Cases in Law and Equity, Argued and Determined in the ..., 8. sējums

Georgia. Supreme Court - 1850 - 660 lapas
...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 : 3 Story, 369. [7.] And that revenue laws are neither remedial Statutes nor laws founded upon any...
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Reports of Cases in Law and Equity, Argued and Determined in the ..., 8. sējums

Georgia. Supreme Court - 1850 - 688 lapas
...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 : 3 Story, 369. [7.] And that revenue laws are neither remedial Statutes nor laws founded upon any...
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The New-York Legal Observer, 7. sējums

Samuel Owen - 1849 - 404 lapas
...subjects or citizens, are to be construed most strictly against toe government ; and their provisions are not to be extended by implication beyond the clear import of the language used.$ So with tion of common right.§§ A statute enumerating persons or things of statutes made in favor...
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Reports of Cases Argued and Adjudged in the Supreme Court of the ..., 60. sējums

United States. Supreme Court - 1857 - 688 lapas
...most strongly against the Government, and in favor of the subjects and citizens, and their provisions are not to be extended by implication beyond the clear import of the language used. U. 8. v. Wigglesworth, 2 Story, 369. No judgment can be rendered for a penalty given by a statute after...
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A Full and Arranged Digest of the Decisions in Common Law, Equity ..., 1. sējums

Richard Peters - 1860 - 836 lapas
...most strongly against the government, and in favour of the subjects or citizens, and their provisions are not to be extended by implication beyond the clear import of the language used. U.'SY Wig^hsworth, 2 Story's CCR 369. 25. Statutes are to be interpreted so as to give effect to all...
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House Documents, Otherwise Publ. as Executive Documents: 13th ..., 15. sējums

United States. Congress. House - 1874 - 1038 lapas
...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 language used." i Unit«! States re. Wigglesworth, 2 Strong, CCR, 369 ; United States ts. Morse, 3 Story. CCR, 87.)...
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The Federal Reporter, 269. sējums

1921 - 1056 lapas
...Sup. Ct. 53, 62 L. Ed. 211, and numerous other cases, to the effect that the provisions of the taxing statutes are not to be extended by implication beyond the clear import of the language used, and that they are to be construed most strongly against the government and in favor of the taxpayer,...
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The Federal Reporter

1925 - 1112 lapas
...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 Ianguage used, and that, if there is any doubt, that doubt must be resolved against the government...
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The Pacific Reporter, 130. sējums

1913 - 1236 lapas
...strongly against the government, and in favor of the subjects or citizens, and that 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...
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Reports of Cases Argued and Decided in the Supreme Court of the ..., 20. grāmata

United States. Supreme Court - 1884 - 966 lapas
...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. Ü. S. v. Wigglesviorlh, 2 Story, 369; U. 8. v. Morse, 3 Story, 87. " Laws imposing duties are never...
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