 ship 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 of the law, the subject is free, " however apparently within the spirit of the law the case " might...  The New Zealand Law Reports - Halaman 3651901Tampilan utuh - Tentang buku ini
 | United States. Supreme Court - 1931 - 1000 halaman
...quoted 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,... | |
 | 1902 - 990 halaman
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 | New South Wales. Supreme Court - 1877 - 530 halaman
...must quote them. He says—in the cited case of Partington v. Tlie Attorney-General (at page 122)—" If the Crown seeking to recover the tax, cannot bring...the law the case might otherwise appear to be. In other words, if there be admissible in any statute, what is called an equitable construction, certainly... | |
 | Edward Wilberforce - 1881 - 494 halaman
...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...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,... | |
 | 1888 - 650 halaman
...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...the law the case might otherwise appear to be. In other words, if there be admissible in any statute what is called an equitable construction, certainly... | |
 | 1915 - 714 halaman
...the purpose (see the observation of Baron Parke in re Micklethwait)( l ) and, therefore, if the Crown cannot bring the subject within the letter of the...free, however apparently within the spirit of the law he may be. That is what Lord Cairns saya in Partiiigtvn v. The Attorney General.(*) Upon the whole... | |
 | 1891 - 828 halaman
...laid down the principia on which the Stamp Act ought to be approached. He said, "if the Crown . . . cannot bring the subject within the letter of the...free, however apparently within the spirit of the la» the case might otherwise appear to be." Tbi settlement in the present case is not a settlement... | |
 | 1896 - 654 halaman
...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...the letter of the law, the subject is free, however within the spirit of the law the case might otherwise appear to be. In other words, if there be admissible,... | |
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