 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 the hardship may appear to the judicial mind to be. On the other hand, if the Crown,...  The Canadian Law Times - Page 11561914Full view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1925 - 828 pages
...Lord Cairns in Partington v. Attorney General. LR 4 HL 100, 122, in the course of which it is said: "In other words, if there be admissible in any statute...construction is not admissible in a taxing statute, wnere you can simply adhere to the words of the statute." It is quite clear that the words of the act... | |
 | Law - 1920 - 516 pages
...must be taxed, however great the hardship may appear to the judicial mind to be. On the other hand, if the Crown, seeking to recover the tax, cannot bring...spirit of the law the case might otherwise appear to be.2 No tax can be imposed on the subject without words in an act of Parliament clearly showing an... | |
 | Law reports, digests, etc - 1900 - 2044 pages
...must be taxed, however great the hardship may appear to the judicial mind to be. On the other hand, if the crown, seeking to recover the tax, cannot bring...case might otherwise appear to be. In other words. If tliove be admissible in any statute what Is called an 'equitable construction,' certainly such a construction... | |
 | Edward Wilberforce - Government paperwork - 1881 - 494 pages
...must be taxed, however great the hardship may appear to the judicial mind to be. On the other hand, if the Crown seeking to recover the tax cannot bring...within the spirit of the law the case might otherwise be. In other words, if there be admissible in any statute what is called an equitable construction,... | |
 | New South Wales. Supreme Court - Law reports, digests, etc - 1883 - 478 pages
...must be taxed, however great the hardship may appear to the judicial mind to be; on the other hand, if the Crown, seeking to recover the tax, cannot bring...the law the case might otherwise appear to be." In Shaw v. Howden (6), the Supreme Court of (3) 18 & 19 Viet. c. 54, sec. 1, enacts:— and notwithstanding... | |
 | Jabez Gridley Sutherland - Law - 1891 - 836 pages
...must be taxed, however great the hardship may appear to the judicial mind to be. On the other hand, if the crown, seeking to recover the tax, cannot bring...however 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... | |
 | 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
...may appear to be. On the other hand, if the .Crown (and the same rule would apply to a Municipality), seeking to recover the tax, cannot bring the subject...within the spirit of the law the case might otherwise be. In other words, if there be admissible in any statute what is called an equitable construction,... | |
 | Law - 1893 - 346 pages
...seeking to recover tlie tax, cannot bring the subject v, ii hin the letter of the law llio ¡mbject is free, however apparently within the spirit of the...otherwise 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... | |
 | Law reports, digests, etc - 1904 - 768 pages
...must be taxed, however great the hardship may appear to the judicial mind to be. On the other hand, if the Crown, seeking to recover the tax, cannot bring...certainly such a construction is not admissible in a (1) LK 4 HL 100. taxing statute, where you can simply adhere to the words of the KB D\». statute."... | |
 | California. Supreme Court - Law reports, digests, etc - 1894 - 804 pages
...must be taxed, however great the hardship may appear to the judicial mind to be. On the other hand, if the crown, seeking to recover the tax, cannot bring...of the law the case might otherwise appear to be. Tu other words, if there be admissible in any statute what is called an equitable construction, certainly... | |
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