 however apparently within the spirit of the law the case might otherwise appear to be. In other words, if there be admissible in any statute what is called an equitable construction, certainly such a construction is not admissible in a taxing statute...  The Law Journal Reports - Page 5601888Full view - About this book
 | United States. Supreme Court - Courts - 1931 - 1000 pages
...seeking to recover the tax, cannot bring the subject within the letter of the law, the subject is free, however apparently within the spirit of the law the case might otherwise appeal- to be. In other words, if there be admissible in any statute, what is called an equitable construction,... | |
 | New South Wales. Supreme Court - Law reports, digests, etc - 1877 - 530 pages
...seeking to recover the tax, cannot bring the subject within the letter of the law, the subject is free, however apparently within the spirit of the law the...you can simply adhere to the words of the statute." 228 SUPREME COURT REPORTS. 1875. Crown, it would be necessary to introduce some such Ex parte words... | |
 | Edward Wilberforce - Government paperwork - 1881 - 494 pages
...seeking to recover the tax cannot bring the subject within the letter of the law the subject is free, however apparently within the spirit of the law the case might otherwise be. In other words, if there be admissible in any statute what is called an equitable construction,... | |
 | Courts - 1901 - 980 pages
...to recover the tax, cannot bring " the subject within the letter of the law, the subject is free, " however apparently within the spirit of the law the case " might otherwise appear to be." In order to make stock or stock-in-trade taxable under section 18, it must appear that the stock or stock-in-trade... | |
 | Law reports, digests, etc - 1888 - 650 pages
...seeking to recover the tax cannot bring the subject within the letter of the law, the subject is free, however apparently within the spirit of the law the...adhere to the words of the statute." The next argument which is addressed to us is this. It is said, in the language of Lord Westbury in Attorney General... | |
 | Law reports, digests, etc - 1896 - 654 pages
...recover the tax, cannot bring the subject within the letter of the law, the subject is free, however within the spirit of the law the case might otherwise...statute, what is called an equitable construction, cer- Judgment tainly such a construction is not admissible in a taxing CRK ^ 8E Jm statute, where you... | |
 | New South Wales. Supreme Court - Law reports, digests, etc - 1898 - 820 pages
...cannot bring the subject within TAXATION J ' ' J KK.S OF the letter of the law. the subject is free, however apparently within the spirit of the law the case might otherwise appear to CJ Eq. b e " Again, in CM ness Iron Company, Limited v. Black (I), Lord Blackburn, at p. 330, says:... | |
 | Law reports, digests, etc - 1900 - 704 pages
...seeking to recover the tax cannot bring the subject within the letter of the law, the subject is free, however apparently within the spirit of the law the...you can simply adhere to the words of the statute": Partington v. The Attorney-General (1869), L. R, 4 HL at p. 122. " The first thing to do is to discover... | |
 | Law reports, digests, etc - 1900 - 840 pages
...the letter of the law, he must be taxed, however great the hardship may appear to the judicial mind to be. ... In other words, if there be admissible...you can simply adhere to the words of the statute." On the other hand, a taxing Act is to be construed upon the same principle and by the same rules as... | |
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