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" In the interpretation 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.... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Page 98
by United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1931
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Reports of Cases in Law and Equity, Argued and Determined in the ..., Volume 8

Georgia. Supreme Court - 1850 - 692 pages
...trade, or common occupations, most be construed strictly, {«>.] TStalntes levying taxes ulronld be construed most strongly against the Government and in favor of the citizen. The, Mayor, &c. Savannah r«. Hortridge.' [7,] Bevemie Statntci arc, in no justDi>n»e, remedial law*,...
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Reports of Cases in Law and Equity, Argued and Determined in the ..., Volume 76

Georgia. Supreme Court - 1888 - 946 pages
...them beyond their direct terms or clear import ; and finally, that statutes levying taxes should be construed most strongly against the government and in favor of the citizen. Where, let us ask, in the legislation of this state can a statute be found, which imposes any tax,...
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Reports of Cases in Law and Equity, Argued and Determined in the ..., Volume 8

Georgia. Supreme Court - 1850 - 660 pages
...must appear by express words or unavoidable implication. Ibid. 4. Statutes levying taxes, should be construed most strongly against the government and in favor of the citizen. Rid. 5. Statutes which impose restrictions upon trade or common occupations, must be construed strictly....
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Reports of Cases at Law and in Chancery Argued and Determined in ..., Volume 264

Illinois. Supreme Court - 1915 - 718 pages
...beyond its clear import in order to make the property subject to the tax. In case of doubt such statutes are construed most strongly against the government and in favor of the citizen. People v. Griffith, 245 111. 532; Hopkins v. People, 174 id. 416; United States v. Wigglesworth, 2...
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Cases Decided in the Court of Claims of the United States, Volume 63

United States. Court of Claims - 1928 - 760 pages
...car is sold full}' equipped. In the case of Gould v. Gould, 245 US 151. the Supreme Court said : " In the interpretation of statutes levying taxes it...strongly against the Government, and in favor of the eitieen." In United States v. Merriam, 263 US 179, the court said: " On behalf of the Government it...
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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 pages
...originating on or after that date. The Supreme Court, in the case of Gould v. Gould, 245 US 151, 153, said: In the interpretation of statutes levying taxes it...to embrace matters not specifically pointed out. In a more recent case of United States v. Olympic Radio and Television, Inc., decided May 23, 1955, the...
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Cases Decided in the Court of Claims of the United States, Volume 87

United States. Court of Claims - 1939 - 836 pages
...things of the same kind ; and that in the interpretation of statutes levying taxes it is the universally established rule not to extend their provisions by...the clear import of the language used, or to enlarge the operations of same so as to embrace matters not specifically pointed out. Section 603, which is...
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Cases Decided in the Court of Claims of the United States, Volumes 55-62

United States. Court of Claims - 1927 - 902 pages
...enlarged so as to embrace matters not specifically pointed out, and that in cases of doubt they are to be construed most strongly against the Government and in favor of the citizen. See GouU \. Gould, 245 US 151, 153. " The provisions of such acts are not to be extended by implication."...
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House Documents, Otherwise Publ. as Executive Documents: 13th ..., Volume 15

United States. Congress. House - 1874 - 1036 pages
...; Sedg. on Stat. and Con. Law, p. 289.) " Statutes levying duties on citizens or subjects are to be construed most 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...
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Reports of Cases Determined in the Circuit Court of the United States for ...

United States. Circuit Court (1st Circuit), William Henry Clifford - 1878 - 766 pages
...them." United States v. Breed, 1 Sumn. 160. "Statutes levying duties on citizens or subjects are to be construed most strongly against the government, and in favor of the citizen." United States v. Wiggles worth, 2 Story, 369 ; United States v. Morse, 3 Story, 87. VOL. III. 13 Cobb...
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