 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 - 1900 - 1020 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...free, however apparently within the spirit of the inw the case might otherwise appear to be. ln other words, if there be admissible in any statute what... | |
 | John Mews - Courts - 1925 - 796 pages
...STATUTE— (С) Construction. II. SPECIALLY. 3. Fiscal. 824 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 ie free, however apparently within the spirit of the law the case may otherwise appear to be. In other... | |
 | Law reports, digests, etc - 1925 - 884 pages
...that the statute contains that detail by implication. But there is high authority for the view that, if there be admissible in any statute, what is called an equitable construction, such a construction is not admissible in a taxing statute, where you can simply adhere to the words... | |
 | Law - 1920 - 512 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...spirit of the law the case might otherwise appear to be.2 No tax can be imposed on the subject without words in an act of Parliament clearly showing an... | |
 | Mauritius. Supreme Court - Law reports, digests, etc - 1926 - 498 pages
...On the '"'• '•'*"• " ol her hand, if the Crown seeking to recover the tax, cannot Uitwhy, J. " bring the Subject within the letter of the Law, the Subject is '•free, however much within the spirit of the law the case might '* otherwise appear to be. There can be no equitable... | |
 | Fiji. Supreme Court - Law reports, digests, etc - 1908 - 398 pages
...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... | |
 | United States. Supreme Court - Courts - 1931 - 1000 pages
...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,... | |
 | North Carolina. Corporation Commission - Corporations - 1899 - 650 pages
...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... | |
 | United States. Board of Tax Appeals - Taxation - 1934 - 1646 pages
...must be taxed, however great the hardship may appear to tbe Judicial mind to be. On the other hand, if the crown, seeking to recover the tax, cannot bring...the subject is free, however apparently within the law the case might otherwise appear to be. In other words, if there be admissible in any statute what... | |
 | Law reports, digests, etc - 1927 - 866 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." Equally we must bear in mind the words which are quoted in Dowell's Income Tax Laws (9th edit.), at... | |
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