 | Georgia. Supreme Court - 1850 - 688 páginas
...most strongly against the Government, and in favor of their subjects or citizens; and their provisions are not to be extended, by implication, beyond the clear import of the language used : 3 Story, 369. [7.] And that revenue laws are neither remedial Statutes nor laws founded upon any... | |
 | United States. Supreme Court - 1884 - 966 páginas
...construed most strongly against the government and in favor of the citizen or subject, and their provisions are not to be extended, by implication, beyond the clear import of the language used. US v. Wigglesworth, 2 Story, 369; US v. Morse, 3 Story, 87. " Laws imposing duties are never construed... | |
 | Gustav Adolf Endlich - 1888 - 970 páginas
...construed most strongly against the Government, and in favor of the person subjected to the imposition, and not to be extended by implication beyond the clear import of the language used. 1 " The exercise of the taxing power by the Legislature being strictly construed, it would follow,... | |
 | Eugene McQuillin - 1913 - 1098 páginas
...construed 79 most strongly against the municipality and in favor of taxpayers and their provisions are not to be extended by implication beyond the clear import of the language used. 80 Generally the levy, in so far as discretionary, is not reviewable by the courts as to the propriety... | |
 | 1917 - 496 páginas
...most strongly against the Government, and in favour of the person subjected to the imposition, and not to be extended by implication beyond the clear import of the language used." Consequently an essential element is lacking in the evidence, that is, the sale to a consumer; it is... | |
 | United States. Supreme Court - 1918 - 1222 páginas
...161-164.) I Statutes — construction — levying tax. 1. The provisions of statutes levying taxes will not be extended by implication beyond the clear import of the language used, nor their operations enlarged so aa to embrace matters not specifically pointed out. Sup. Ct. 1808.]... | |
 | United States. Supreme Court - 1918 - 1592 páginas
...161-154.) Statutes — construction — levying tax. 1. The provisions of statutes levying taxes will not be extended by implication beyond the clear import of the language used, nor their operations enlarged во as to embrace matters not specifically pointed out. Snp. Ct. 1U08.1... | |
 | John Harold Sears - 1922 - 732 páginas
...Sup. Ct. 53, 62 L. Ed. 211, and numerous other cases, to the effect that the provisions of the taxing statutes are not to be extended by implication beyond the clear import of the language used, and that they are to be construed most strongly against the government and in favor of the taxpayer,... | |
 | National Tax Association - 1924 - 628 páginas
...by Congress." In this case the court also reiterated the rule that if the words of a taxing statute are doubtful, the doubt must be resolved against the government and in favor of the taxpayer.—United States v. Merriam. US Sup. Ct., Nov. 12, 1923. See Bui. VIII, 115. , Present purposes... | |
 | 1925 - 1436 páginas
...positive, clear, and precise, and admits of no doubt, and that, as this is a statute levying taxes, it is not to be extended by implication beyond the clear import of the Ianguageused, and that, if there is any doubt, that doubt must be resolved against the government and... | |
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important, for such statutes are not to be extended by implication beyond the clear import of the language used. If the words are doubtful, the doubt must be resolved against the Government and in favor of the taxpayer. Gould v. Gould, 245 US 151, 153. 
