 ... 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 the hardship may appear to the judicial mind to be. On the other hand, if the...  Reports of Cases Determined in the Appeal and Chancery Divisions and ... - Page 609by 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, William Pugsley, James Hannay, Arthur I. Trueman, George W. Allen, John L. Carleton, William Henry Harrison, George Wheelock Burbidge, Douglas King Hazen, Ernest Doiron - 1892Full view - About this book
 | Law - 1920 - 516 pages
...construction referred to, the person sought (1) Foley v. Commissioners of Inland Revenue (1868), LR 3 Ex. 263. to be taxed comes within the letter of the law he...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... | |
 | Law reports, digests, etc - 1900 - 2044 pages
...Chancellor Cairns in Partington v. Attorney General, LR 4 HL 100, 122: "As I understand the principle of all fiscal legislation, It Is this: If the person...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... | |
 | Edward Wilberforce - Government paperwork - 1881 - 494 pages
...or duties on the public. Of one of these statutes Lord Cairns says : " As I understand the principle of all fiscal legislation it is this. If the person...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... | |
 | New South Wales. Supreme Court - Law reports, digests, etc - 1883 - 478 pages
...kerosene oil have the same uses.] In Partington v. The Attorney-General (5), Lord Cairns says (p. 122), " If the person sought to be taxed comes within the...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... | |
 | Stephen Dowell - Income tax - 1885 - 430 pages
...the principle of all fiscal legislation,' said earl Cairns in Partitwjton v. The Attorney-General,1 'it is this : If the person sought to be taxed comes...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... | |
 | Law - 1885 - 308 pages
...principle is well put by Lord Cairns in Partington v. the Attorney-General, 4 E. at T. App., 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 the tax, cannot bring the subject within the letter... | |
 | Law reports, digests, etc - 1888 - 300 pages
...previous case by Lord Cairns, and which was as follows :— -(p. 444) " As I understand the principle of all fiscal legislation, it is this : If the person...be taxed, however great the hardship may appear to the judicial mind to be. On the other hand, if the Crown, seeking to recover a tax, cannot bring the... | |
 | Horace Bertram Nelson - Conflict of laws - 1889 - 516 pages
...fiscal Act was that laid down by Lord Cairns in Partington v. Att.-Gen. (1869, LE 4 HL 100)—that if the person sought to be taxed comes within the letter of the law he must be taxed, but that if he could not be brought within the letter of the law he was free, for you can simply adhere... | |
 | Jabez Gridley Sutherland - Law - 1891 - 836 pages
...11 Ex. 452. 4Partington v. Att'y-Gen. L. R 4 HL Cas. 122. " The principle of all fiscal leg4slation is this : If the person sought to be taxed comes within...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... | |
 | Law - 1893 - 346 pages
...As 1 understand the principle of all fiscal legislation it is tins. If the person sought to be tnxed 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, seeking to recover tlie tax, cannot bring... | |
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