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" 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, seeking to recover the tax, cannot bring the subject within the letter... "
A Digest of the Death Duties [alphabetically Arranged] with Numerous ... - Page 121
by Arthur William Norman - 1911
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The Central Law Journal, Volume 91

Law - 1920 - 516 pages
...Commissioners of Inland Revenue (1868), LR 3 Ex. 263. to be taxed comes within the letter of the law he must be taxed, however great the hardship may appear...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...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 97-98

Law reports, digests, etc - 1900 - 2044 pages
...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...case might otherwise appear to be. In other words. If tliove be admissible in any statute what Is called an 'equitable construction,' certainly such a construction...
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Statute Law: The Principles which Govern the Construction and Operation of ...

Edward Wilberforce - Government paperwork - 1881 - 494 pages
...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...within the spirit of the law the case might otherwise be. In other words, if there be admissible in any statute what is called an equitable construction,...
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The New South Wales Law Reports, 1880-1900, Volume 4

New South Wales. Supreme Court - Law reports, digests, etc - 1883 - 478 pages
...Lord Cairns says (p. 122), " If the person sought to be taxed comes within the letter of the law, he must be taxed, however great the hardship may appear...the law the case might otherwise appear to be." In Shaw v. Howden (6), the Supreme Court of (3) 18 & 19 Viet. c. 54, sec. 1, enacts:— and notwithstanding...
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The Acts Relating to the Income Tax: With References to the Decisions on the ...

Stephen Dowell - Income tax - 1885 - 430 pages
...Attorney-General,1 '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...be. In other words, if there be admissible in any statute what is called an equitable construction, certainly such a construction is not admissible in...
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The Australian Law Times, Volume 6

Law - 1885 - 308 pages
...p. 122 : — "If the person sought to be taxed comes within the letter of the law, he must be taxed. On the other hand, if the Crown, seeking to recover...be. In other words, if there be admissible in any statute what is called an equitable construction, certainly such a construction is not admissible in...
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Natal Law Reports: Cases Decided in the Natal Supreme Court, Volume 9

Law reports, digests, etc - 1888 - 300 pages
...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...On the other hand, if the Crown, seeking to recover a tax, cannot bring the subject within the letter of the law, the subject is free, however apparently...
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Statutes and Statutory Construction: Including a Discussion of Legislative ...

Jabez Gridley Sutherland - Law - 1891 - 836 pages
...fiscal leg4slation 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...however apparently within the spirit of the law the case may otherwise appear to be. Inother words, if there is admissible in any statute what is called an...
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Reports of Cases Determined in the Appeal and Chancery Divisions ..., Volume 29

New Brunswick. Supreme Court, Ward Chipman, John Campbell Allen, Allen Otty Earle, Thomas Carleton Allen, George F. S. Berton, David Shank Kerr, George B. Seely, James Hannay, William Pugsley, Arthur I. Trueman, George Wheelock Burbidge, George W. Allen, John L. Carleton, William Henry Harrison, Ernest Doiron, Douglas King Hazen - Law reports, digests, etc - 1892 - 808 pages
...may appear to be. On the other hand, if the .Crown (and the same rule would apply to a Municipality), seeking to recover the tax, cannot bring the subject...within the spirit of the law the case might otherwise be. In other words, if there be admissible in any statute what is called an equitable construction,...
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The Australian Law Times, Volume 14

Law - 1893 - 346 pages
...fiscal legislation it is tins. If the person sought to be tnxed comes within the letter of the law he must be taxed, however great the hardship may appear...On the other hand, if the Crown, seeking to recover tlie tax, cannot bring the subject v, ii hin the letter of the law llio ímbject is free, however apparently...
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