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
| 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,... | |
| Corporation law - 1931 - 216 pages
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| 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... | |
| Taxation - 1936 - 766 pages
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| Courts - 1937 - 1328 pages
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| Trust companies - 1932 - 864 pages
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| Finance - 1965 - 366 pages
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| Taxation - 1940 - 1318 pages
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