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" It is * * * a 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 the language used, or to enlarge their operation so as to embrace... "
Reports of Cases Determined in the Supreme Court of the Philippines from ... - Página 718
por Philippines. Supreme Court - 1911
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Cases Decided in the United States Court of Claims ... with ..., Volume 132

United States. Court of Claims, Audrey Bernhardt - 1955 - 936 páginas
...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. In a more recent case of United States...
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The Federal Reporter, Volume 264

1920 - 1058 páginas
...369, Fed. Cas. No. 16,690, the rule was stated as follows : "In the first place, It Is, as I conceive, a general rule In the Interpretation of all statutes...subjects or citizens, not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operation so as to...
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The Pacific Reporter, Volume 53

1898 - 1174 páginas
...general rule of interpretation of all statutes levying taxes or duties upon sub/ jects or citizens is not to extend their provisions beyond the clear import...enlarge their operation so as to embrace matters not specifically pointed out, although standing in close analogy. In every case of doubt, therefore, such...
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The Pacific Reporter, Volume 130

1913 - 1236 páginas
...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 upon a close analogy. United States v. Wigglesworth, 2...
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Reports of Cases Argued and Determined in the Supreme Court of ..., Volume 64

Wisconsin. Supreme Court, Abram Daniel Smith, Philip Loring Spooner, Obadiah Milton Conover, Frederic King Conover, Frederick William Arthur, Frederick C. Seibold - 1886 - 770 páginas
...construction : " Mv reasons for this conclusion are these : In the first place, it is, as I conceive, a general rule, in the interpretation of all statutes...subjects or citizens, not to extend their provisions by implication beyond the clear import of the language used, or to enlarge their operations The State...
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The American and English Encyclopedia of Law, Volume 23

John Houston Merrill, Charles Frederic Williams, Thomas Johnson Michie, David Shephard Garland - 1893 - 1174 páginas
...statute." In US -•. Wigglesworth, 2 Story (US) 369,1)10 same learned judge said : " It is, as I conceive, a general rule in the interpretation of all statutes...or duties upon subjects or citizens not to extend tlieir provision by implication beyond the clear import of the language used or to enlarge their operation...
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The Southwestern Reporter, Volume 110

1908 - 1256 páginas
...statutes levying taxes or duties upou subjects or citizens not 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 specifically pointed out, although standing upon a close antilogy. In every case, therefore, of doubt,...
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The New York Supplement, Volume 188

1921 - 1048 páginas
...Gould v. Gould, supra, "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. In case of doubt they are construed...
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Statutes and Statutory Construction: Including a Discussion of Legislative ...

Jabez Gridley Sutherland - 1891 - 836 páginas
...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 Blackstone laid down the rule that...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 143

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1892 - 764 páginas
...a case ? Justice Story in United States v. Wiyffl-eswo/i/i, 2 Story, 373, says: "It is, I conceive, a general rule, in the interpretation of all statutes,...subjects or citizens, not to extend their provisions by implication beyond the clear import of the language used, nor to enlarge their operations so as...
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