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" It is a familiar rule that a thing may be within the letter of the statute and yet not within the statute, because not within its spirit, nor within the intention of its makers. "
Decisions of the Comptroller General of the United States - Page 46
by United States. General Accounting Office - 1929
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Proceedings of the ... Annual Meeting of the ..., Volume 7, Part 1912

Mississippi State Bar Association - 1912
...statute. Out of that decision, which declared the familiar rule that a thing may be within the letter of a statute and yet not within the statute, because not within its spirit, nor within the intent, have grown many struggles in the courts on the contention that to enforce the spirit of a law...
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Court of Customs Appeals Reports: Cases Adjudged in the United ..., Volume 12

United States. Court of Customs Appeals - 1925
...Trinity v. United States (143 US 457), and the following is quoted from that very interesting case: It is a familiar rule that a thing may be within the...and yet not within the statute, because not within the intention of the makers. This has often been asserted, and the reports are full of cases illustrating...
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Tax on Intoxicating Liquor: Joint Hearings Before the Committee on Ways and ...

United States. Congress. House. Committee on Ways and Means - 1934 - 417 pages
...legislation under scrutiny if it determines that such apparent scope is wider than Congress intended. " * * * It is a familiar rule, that a thing may be within...nor within the intention of its makers. * * * This is not the substitution of the will of the Judge for that of the legislator, for frequently words of...
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Cases Decided in the United States Court of Claims, Volume 81

United States. Court of Claims - 1936
...plain it must be accepted without resort to construction or conjecture, this rule is not absolute. A thing may be within the letter of the statute and yet not within the stntute ; and the court is therefore not confined to the written word but will interpret the statute...
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Excise Tax on Imported Lumber: Hearings Before a Subcommittee...on H.R. 7045 ...

United States. Congress. House. Committee on Ways and Means - 1937 - 63 pages
...officials of the Treasury Department when assessing tariff duties. The decision of the Mi/crs case may be within the letter of the statute and yet not...statute, because not within its spirit nor within the intent of its makers. Consideration of the whole legislative history, the circumstances surrounding...
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Excise Tax on Imported Lumber: Hearings, 75th Congress, 1st Session, July 21 ...

United States. Congress. House. Committee on Ways and Means - 1937 - 63 pages
...assessing tariff duties. The decision of the Myers case may bo within the letter of the statute and Jet not within the statute, because not within its spirit nor within the intent ot its makers. Consideration of the whole legislative history, the circumstances surrounding...
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Reports of the Tax Court of the United States, Volume 21

United States. Tax Court - 1954
...the Holy Trinity v. United States, 143 US 457, is typical : It Is a familiar rule that a thing may he within the letter of the statute and yet not within...nor within the Intention of its makers. * * This is not the substitution of the will of the judges for that of the legislator for frequently words of...
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Reports of the Tax Court of the United States, Volume 34

United States. Tax Court - 1961
...intent of the statute. In Holy Trinity Church v. United States, 143 US 457, the Supreme Court said : It is a familiar rule, that a thing may be within the letter of the statute and yet not within the ttatute, because not within its spirit, nor within the intention of its makers. This has been often...
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Investigation of Administration of Louis F. Post, Assistant Secretary of ...

United States. Congress. House. Committee on Rules - 1920 - 269 pages
...act of Congress, yet held that it was not proscribed by that act. "I is a familiar rule," he said, " that a thing may be within the letter of the statute and not within the statute because not within its spirit nor within the intention of its makers," and,...
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Improved Technology and Removal of Prevailing Wage Requirements in Federally ...

United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs - 1972 - 559 pages
...Cases National Woodwork Mfrt. Asm. v. tfLRB 4-t* quiry into Congress' purpose in enacting the section. It is a "familiar rule, that a thing may be within...its spirit, nor within the intention of its makers." Holy Trinity Church v. United Stales, 14.0 US 457, 459. That principle has particular application in...
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