 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
 | Income tax - 1962 - 832 pages
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 | Victoria. Supreme Court - Law reports, digests, etc - 1884 - 794 pages
...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 —... | |
 | Taxation - 1958 - 774 pages
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 | Queensland. Supreme Court - Law reports, digests, etc - 1904 - 460 pages
...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... | |
 | Law reports, digests, etc - 1919 - 184 pages
...must be taxed, however great the hardship may appear to the judicial mind to be." On the other h-and if the Crown, seeking to recover the tax, cannot bring...might otherwise appear to be. In other words, if there he admissible in any statute what is called an equitable construction, certainly such a construction... | |
 | Law - 1935 - 304 pages
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