 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 - 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... | |
 | 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... | |
 | Notaries - 1898 - 586 pages
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 | 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... | |
 | 1941 - 386 pages
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