 | 1918 - 570 páginas
...of statutes levying taxes. It is an established rule not to extend their provision, 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... | |
 | George Edwin Holmes - 1919 - 1052 páginas
...holds that. as stated by the court in a leading case : 55 ''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. 50 Coulam v. Doull, 133 US 216. 51 Cathcart v. Robinson, 5 Pet. 264. S2 Whitney v. Fox, 166 VS 637.... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 páginas
...of statutes levying tuxes, 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, and in case of doubt they are to... | |
 | George Edwin Holmes - 1919 - 1048 páginas
...holds that, as stated by the court in a leading case:66 "In the first place, it is, as I conceive, a general rule in the interpretation of all statutes, levying taxes or dutit'> upon subjects or citizens, not to extend their provisions. 60 Coulam v. Doull, 133 IJ. S. 216.... | |
 | George Edwin Holmes - 1920 - 1186 páginas
...statutes levying taxes it is also the established rule :iot 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. (See Ch. 47.) If the mere fact that... | |
 | New York (State). Supreme Court. Appellate Division - 1921 - 1112 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... | |
 | 1927 - 1150 páginas
...interpretation of statute 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 operation as to embrace matters not specifically pointed out. In case of doubt, they are construed most strongly... | |
 | 1913 - 1148 páginas
...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 matters not specifically pointed out, although standing upon a close analogy. In every case, therefore, of doubt,... | |
 | United States. Court of Claims - 1925 - 1126 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 operation Opinion of the Court as to embrace matters not specifically pointed out. In case of doubt, they are... | |
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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... 
