...adopted and applied the English rule, that statutes levying duties or taxes upon the citizen are to be construed most strongly against the government and in favor of the citizen, and their provisions are not to be extended by implication beyond the clear import of the language...

...to it. In People v. Miller, 177 N. Y. 51, 69 NE 124, we said: "A statute which levies a tax is to be construed most strongly against the government and in favor of the citizen. The government takes nothing except what is given by the clear import of the words used, and a well-founded...

...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....

...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 on a close analogy....

...pointed out, although standing upon a close analogy. In every case, therefore, of doubt, such statutes y O` [ <!ƌ) ~T NH| ( 2 FU j SU)R P <AʯG D+ D . V뢔 X subjects or citizens, because burdens are not to be imposed, nor presumed to be imposed, beyond what...

...interpretation of statutes levying taxes. It is an established rule not to extend their provision, by implication, beyond the clear import of the language...against the Government and in favor of the citizen. language of doubtful meaning, take the position which protects the interest of the Government. In doing...

...under the Income Tax Act of October 3, 1913, 38Stat. 114, 166. In the interpretation of taxing statutes it is the established rule not to extend their provisions,...as to embrace matters not specifically pointed out. Doubts are resolved against the Government. 168 App. Div. 900, affirmed. THE case is stated in the...

...Decided Nov. 19, 1017.) No. 41. L STATUTES e=>245 — CONSTRUCTION or TAXING STATUTES. In construing statutes levying taxes, it is the established rule...implication beyond the clear import of the language used, or enlarge their operations to embrace matters not specifically pointed out, and in case of doubt they...

...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 operation so as to embrace matters not specially poiuted out, although standing upon a close analogy....

...the income from but not the value of property acquired by gift, bequest, devise, or descent: . . ." In the interpretation of statutes levying taxes it is the established rule not to extend then* provisions, by implication, beyond the clear import of the language used, or to enlarge their...