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Books Books 31 - 35 of 35 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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Treasury Decisions Under Customs and Other Laws, Volume 67

United States. Department of the Treasury - Finance, Public - 1935
...by Lord Cairns in Partington v. Attorney General in Partington, LR 4 HL 100, 122, where he said — If the crown, seeking to recover the tax cannot bring...words, if there be admissible in any statute, what might be called an equitable construction, certainly such a construction is not admissible in a taxing...
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Treasury Decisions Under Customs and Other Laws, Volume 65

United States. Dept. of the Treasury - Finance - 1934
...quoted 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...spirit of the law the case might otherwise appear to be ". TD 47075] A situation almost identical with the instant one arose in another division of this court,...
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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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