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Books Books 21 - 28 of 28 on I understand the principle of all fiscal legislation, it is this: if the person sought....
" 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 1156
1914
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The Fiji Law Reports: Cases Determined by the Supreme Court of Fiji, Volume 1

Law reports, digests, etc - 1908
...and expressly stated ; and (2) That if, in seeking DECEASED, to enforce fiscal legislation, the Crown cannot bring the subject within the letter of the...however apparently within the spirit of the law the case may otherwise appear to be. On the other hand — as modifying any inferences which might be drawn...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 282

United States. Supreme Court - Law reports, digests, etc - 1931
...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 bring...within the spirit of the law the case might otherwise appeal- to be. In other words, if there be admissible in any statute, what is called an equitable construction,...
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Report of the Corporation Commission

North Carolina. Corporation Commission - Corporations - 1899
...appear to the judicial mind to be. On the other hand, if the Crown seeking to recover the tax can not bring the subject within the letter of the law, the...might otherwise appear to be. In other words, if there is admissible in any statute what is called an equitable construction, certainly such a construction...
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The Victorian Law Reports, Volume 9

Victoria. Supreme Court - Law reports, digests, etc - 1884
...intention in the Legislature. [WILLIAMS, J. The principle of all fiscal legislation is that if the Crown cannot bring the subject within the letter of the...of the law the case might otherwise appear to be: Partington v. Attorney-General (a), per Lord Cairns. Kerferd, AG, and Box in support of the Rule —...
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Queensland Law Reporter, Volume 3

Law reports, digests, etc - 1904
...be taxed, however great the hardship may appear to the judicial mind to be ; and on the other hand, if the Crown, seeking to recover the tax, cannot bring the subject within the letter (1) 1881, 6 AC 315, at p. 330. (2) 1869, I..K. 4 HL 100, at p. 121 1904. 85 of the law, the subject...
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European Community Law in the English Courts

Mads Tønnesson Andenæs, Francis Geoffrey Jacobs - Law - 1998 - 295 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...statute, where you can simply adhere to the words of the statute.38 These words are usually quoted out of context, Lord Cairns started the paragraph from which...
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Taxation: Critical Perspectives on the World Economy, Volume 2

Simon James - Income tax - 2002 - 416 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...apparently within the spirit of the law the case might 280 otherwise appear to be. In other words, if there be admissible, in any statute, what is called...
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The Canada Law Journal, Volume 35

Law - 1900
...mind to be; on the other hand, if the Crown seeking to recover a tax cannot bring the subject within the law, the subject is free, however apparently within...of the law the case might otherwise appear to be." It is not open, therefore, for me to apply any equitable construction to this statute if the language...
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