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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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Tax on Intoxicating Liquor: Joint Hearings Before the Committee on Ways and ...

United States. Congress. House. Committee on Ways and Means - 1934 - 454 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 Court of Claims of the United States, Volume 81

United States. Court of Claims - 1936 - 1076 pages
...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 - 70 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 - 76 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 - 1200 pages
...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 - 1226 pages
...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 - 288 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 - 580 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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Improved Technology and Removal of Prevailing Wage Requirements in Federally ...

United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Housing and Urban Affairs - 1972 - 584 pages
...National Woodwork Mfrs. Assn. v. NLRB 4-1S-67 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 States, 140 US 4S7, 459. That principle has particular application...
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Equal Treatment of Craft and Industrial Workers, 1975: Hearings Before the ...

United States. Congress. Senate. Labor and Public Welfare Committee - 1975 - 488 pages
...must be interpreted in light of the statutory setting and the circumstances surrounding its enactment: "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 States, 143 US 457, 459." National Woodwork Manufacturers Asm. v. NLRB,...
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