 A case of this kind — a fiscal case — form is not amply sufficient; because, as I understand the principle of all fiscal legislation, it is this: If the person sought to be taxed comes within the letter of the law, he must be taxed, however great...  Parliamentary Papers - Page xxiiiby Great Britain. Parliament. House of Commons - 1871Full view - About this book
 | Edward Wilberforce - Government paperwork - 1881 - 494 pages
...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...you can simply adhere to the words of the statute " (c). So, too, Kindersley, V.-C., says of Acts imposing duties, as had been said before of purely... | |
 | Stephen Dowell - Income tax - 1885 - 430 pages
...comes within the letter of the law, he must be taxed, however great the hardship may appear to the judicial mind to be. On the other hand, if the Crown,...you can simply adhere to the words of the statute.' Again : — ' No tax can be imposed on the subject,' said lord Blackburn in Coltness Iron Company v.... | |
 | Law - 1885 - 308 pages
...p. 122 : — "If the person sought to be taxed comes within the letter of the law, he must be taxed. On the other hand, if the Crown, seeking to recover...you can simply adhere to the words of the statute." And the same principle of construction was followed in the caso of Cox v. Rabbits, 4 App. Cas. 473.... | |
 | Law reports, digests, etc - 1888 - 300 pages
...hardship may appear to the judicial mind to be. On the other hand, if the Crown, seeking to recover a tax, cannot bring the subject within the letter of...you can simply adhere to the words of the statute." I have thought it well that this expression of the rule should be put on record in our Reports, but... | |
 | Jabez Gridley Sutherland - Law - 1891 - 836 pages
...apparently within the spirit of the law the case may otherwise appear to be. Inother words, if there is admissible in any statute what is called an equitable...you can simply adhere to the words of the statute." § 363. The American cases generally announce the same rule of construction. Duties, says Mr. Justice... | |
 | New Brunswick. Supreme Court, Ward Chipman, John Campbell Allen, Allen Otty Earle, Thomas Carleton Allen, George F. S. Berton, David Shank Kerr, George B. Seely, James Hannay, William Pugsley, Arthur I. Trueman, George Wheelock Burbidge, George W. Allen, John L. Carleton, William Henry Harrison, Ernest Doiron, Douglas King Hazen - Law reports, digests, etc - 1892 - 808 pages
...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...you can simply adhere to the words of the statute." I think, equitably, the City ought to pay a portion of the expenses of fitting up the Registry office... | |
 | Law - 1893 - 346 pages
...appear to be ; in other words, if there be in .my statute what is called an equitable constructirn certainly such a construction is not admissible in a taxing statute, where yon can simply adhere to the words of the utainte." The argument of the Grown rested chiefly on the... | |
 | Law reports, digests, etc - 1894 - 1160 pages
...comes within the letter of the law, he must be taxed, however great the hardship may appear to the judicial mind to be. On the other hand, if the crown,...you can simply adhere to the words of the statute." The portion of the ordinance in question which fixes the amount of the license tax and the subjects... | |
 | Law reports, digests, etc - 1894 - 1206 pages
...seeking to recover the tax, cannot bring the subject within the letter of the law, the subject t» free, however apparently within the spirit of the...you can simply adhere to the words of the statute." The portion of the ordinance In question which fixes the amount of the license tax and the subjects... | |
 | Law reports, digests, etc - 1894 - 1148 pages
...subject within the letter of the law, the subject is free, however apparently within I lie spirit oí the law the case might otherwise appear to be. In...you can simply adhere to the words of the statute." The portion of the ordinance in question which fixes the amount of the license tax and the subjects... | |
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