 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
 | Law reports, digests, etc - 1894 - 1148 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...law, the subject is free, however apparently within I lie spirit oí the law the case might otherwise appear to be. In other words, If there be admissible... | |
 | Law reports, digests, etc - 1894 - 1206 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...subject within the letter of the law, the subject t» free, however apparently within the spirit of the law the case might otherwise appear to be. In... | |
 | William Broome - Law reports, digests, etc - 1896 - 456 pages
...hardship may appear. On the other hand, if the subject cannot be brought within the letter of the law, he is free, however apparently within the spirit of the...case might otherwise appear to be. In other words, an equitable construction of a taxing statute is not admissible where the words can simply be adhered... | |
 | New South Wales. Supreme Court - Law reports, digests, etc - 1898 - 820 pages
...subject within KK.S OF the letter of the law. the subject is free, however apparently TAXATION J ' ' J within the spirit of the law the case might otherwise appear to CJ Eq. be" Again, in CM ness Iron Company, Limited v. Black (I), Lord Blackburn, at p. 330, says :... | |
 | Jabez Gridley Sutherland - Law - 1904 - 832 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. In other words, if there is admissible in any statute what is called an... | |
 | John Buchan - Income tax - 1905 - 220 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...construction is not admissible in a taxing statute" (1). We have, therefore, a system clearly set forth in Acts which must be exactly construed, embodying... | |
 | Malcolm M. D'Arcy-Irvine - 1905 - 708 pages
...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...the law " ' the case might otherwise appear to be.'* " Again in Coltness Iron Company Limited v, " Black (6 App. Cas. 315) Lord Blackburn at p. 330 says... | |
 | Australia. High Court - Law reports, digests, etc - 1910 - 924 pages
..."• r J ' ' J ATTORXEYbe. On the other hand, if the Crown, seeking to recover the tax, OESERAL FOR cannot bring the subject within the letter of the law, the subject WALES. is free, however apparently within the spirit of the law the case might otherwise appear to... | |
 | Northwest Territories. Supreme Court - Law reports, digests, etc - 1906 - 566 pages
...Moreover, I may refer to the language used by Lord CAIRNS in Partington v. The Attorney-General : " " If the Crown, seeking to recover the tax, cannot bring...there be admissible in any statute, what is called an equi/alle construction, certainly such a construction is not admissible in a taxing statute where you... | |
 | Northwest Territories. Supreme Court - Law reports, digests, etc - 1906 - 544 pages
...must ho 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 he." Section :i8 of the Ordinance enacts that " nil land, personal property... | |
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