 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 - Side 3651901Uten tilgangsbegrensning - Om denne boken
 | United States. Supreme Court - 1931 - 1000 sider
...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,... | |
 | New South Wales. Supreme Court - 1877 - 530 sider
...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 sider
...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 sider
...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 sider
...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 sider
...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 sider
...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,... | |
 | New South Wales. Supreme Court - 1898 - 820 sider
...taxed comes within the 1897. letter of the law, he must be taxed, however great the hardship COOPER may appear to the judicial mind to be. On the other hand, if the COMMISSION- Crown seeking to recover the tax cannot bring the subject within TAXATION J ' ' J KK.S... | |
 | 1900 - 704 sider
...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... | |
| |
