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Books Books 11 - 20 of 105 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 Pacific Reporter, Volume 36

Law reports, digests, etc - 1894
...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...
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Digest of the Natal Law Reports [1858-1893]

William Broome - Law reports, digests, etc - 1896 - 2 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...
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The New South Wales Law Reports, 1880-1900, Volume 19

New South Wales. Supreme Court - Law reports, digests, etc - 1898
...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 :...
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Statutes and Statutory Construction: Including a Discussion of ..., Volume 2

Jabez Gridley Sutherland - Law - 1904 - 1416 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...
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The Law Relating to the Taxation of Foreign Income

John Buchan - Income tax - 1905 - 123 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...
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The Land and Income Tax Law of New South Wales Containing the "Land and ...

Malcolm M. D'Arcy-Irvine - 1905 - 607 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...
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The Territories Law Reports: Containing Reports of Cases Decided ..., Volume 5

Northwest Territories. Supreme Court, Nicholas DuBois Dominic Beck, Thomas Dowrick Brown, Oliver Mowat Biggar - Law reports, digests, etc - 1906
...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...
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The Territories Law Reports: Containing Reports of Cases Decided ..., Volume 2

Law reports, digests, etc - 1906
...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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Cardinal Rules of Legal Interpretation

Law - 1908 - 674 pages
...plain declaration of the intent of the legislature to impose it shown by clear and unambiguous words, however apparently within the spirit of the law the case might otherwise appear to be. Thin rule does not apply to any considerable extent ichere the payment is to be made in return for...
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The Law Relating to Income Tax: With Statutes, Forms and Decided Cases in ...

Arthur Robinson - Income tax - 1908 - 543 pages
...MickMhwait, Micklethu>ait, and, therefore, if the Crown cannot bring the subject within the H y ' T*^ ' letter of the law, the subject is free, however apparently within the 19. spirit of the law he may be : see Lord Cairns in Partington v. A.-O. 1869, Parting2. If the person...
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