Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" 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
Full view - About this book

United States Reports: Cases Adjudged in the Supreme Court, Volume 282

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,...
Full view - About this book

Taxation as it Affects the Doing of Business Abroad in England, France, Germany

Corporation law - 1931 - 216 pages
[ Sorry, this page's content is restricted ]
Snippet view - About this book

Report of the Corporation Commission

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...
Full view - About this book

Reports of the U.S. Board of Tax Appeals, Volume 29

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...
Full view - About this book

Tax Cases Reported Under the Direction of the Board of Inland ..., Volume 19

Taxation - 1936 - 766 pages
[ Sorry, this page's content is restricted ]
No preview available - About this book

The New Zealand Law Reports

Courts - 1937 - 1328 pages
[ Sorry, this page's content is restricted ]
Snippet view - About this book

Trust Companies, Volume 54

Trust companies - 1932 - 864 pages
[ Sorry, this page's content is restricted ]
Snippet view - About this book

Cahiers de droit fiscal international, Volume 50, Part 1

Finance - 1965 - 366 pages
[ Sorry, this page's content is restricted ]
Snippet view - About this book

American Federal Tax Reports, Volume 23

Taxation - 1940 - 1318 pages
[ Sorry, this page's content is restricted ]
Snippet view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF