 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....  Reports of the Tax Court of the United States - Page 178by United States. Tax Court - 1945Full view - About this book
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 1920 - 1058 pages
...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.... | |
 | 1926 - 1144 pages
...of federal statutes, and it is a well-recognized canon of construction that statutes levying taxes are construed most strongly against the government and in favor of the citizen. That such construction as contended for by the government is not sound is held by Attorney General... | |
 | 1913 - 1236 pages
...government, and in 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.... | |
 | 1898 - 1174 pages
...all statutes levying taxes or duties upon sub/ jects or citizens is not to extend their provisions beyond the clear import of the language used, or to enlarge their operation so as to embrace matters not specifically pointed out, although standing in close analogy.... | |
 | 1908 - 1256 pages
...general rule that In the interpretation of all statutes levying taxes or duties upou 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 antilogy.... | |
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