 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
 | United States. Supreme Court - Courts - 1931 - 1000 pages
...the subject is free, however apparently within the spirit of the law the case might otherwise appeal- to be. In other words, if there be admissible in any...you can simply adhere to the words of the statute." Second. It is conceded by the petitioner, as it must be, that at common law real estate cannot be sold... | |
 | United States. Board of Tax Appeals - Taxation - 1934 - 1646 pages
...HL 100, 122, in the course of \vhlch it is said : '• In other words, if there be admissible in uny statute what is called an equitable construction certainly...you can simply adhere to the words of the statute." In Holt Plaid Mills, Inc., 9 BTA 1360, the Board said : " The deduction of contributions by a corporation... | |
 | Victoria. Supreme Court - Law reports, digests, etc - 1886 - 902 pages
...the law, he must be taxed. On the other hand, if the Crown, seeking to recover the tax, cannot briDg the subject within the letter of the law, the subject...you can simply adhere to the words of the Statute." And the same principle of construction was followed in the case of Cox v. Rabbits (c). Now, applying... | |
 | Law reports, digests, etc - 1919 - 184 pages
...apparently within the spirit of the law the case might otherwise appear to be. In other words, if there he admissible in any statute what is called an equitable...you can simply adhere to the words of the statute. And in Colquhoun v. Brooks (/>), Lord Herschell, referring to Lord Blackburn's judgment in Coltness... | |
 | Law - 1919 - 674 pages
...taxed 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." In the construction of the sub-section in question, and in deciding whether the motor buses come within... | |
 | Law reports, digests, etc - 1885 - 416 pages
...Partington v. Attorney- General, LR 4 HL at p. 122, Lord Cairns thus expressed himself, " If there is admissible, in any statute, what is called an equitable...you can simply adhere to the words of the statute." So Baron Parke in Re Micklethwait, n Exch. 456, said, " It is a well established rule that the subject... | |
 | United States. Department of the Treasury - Customs administration - 1936 - 1582 pages
...quoted with approval the words of Lord Cairns in Partington v. Attorney-General, LR 4 HL 100, 122, that "if the Crown, seeking to recover the tax, cannot...you can simply adhere to the words of the statute." Moreover, the importer is entitled so to manufacture his goods as to obtain thereby the lowest possible... | |
 | United States. Department of the Treasury - Customs administration - 1935 - 1680 pages
...might otherwise appear to be. In other words, if there be admissible in any statute, what might be called an equitable construction, certainly such a...you can simply adhere to the words of the statute. In United States v. Merriam, 263 US 179, the Supreme Court says: In statutes levying taxes the literal... | |
 | Canada. Supreme Court - Law reports, digests, etc - 1925 - 758 pages
...taxed 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. Lord Cairns, of course, does not mean to say that in ascertaining " the letter of the law," you can... | |
 | Philippines. Supreme Court - Law reports, digests, etc - 1924 - 1112 pages
...taxed 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." From any point of view the tax which was collected in this case was due to the Philippine Government... | |
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