...general rule in the interpretation of all statutes levying taxes or duties upon subjects or citizens not to extend their provisions by implication beyond...the clear import of the language used or to enlarge operation so as to embrace matters not specially poiuted out, although standing upon a close analogy....

...the income from but not the value of property acquired by gift, bequest, devise, or descent: . . ." In the interpretation of statutes levying taxes it is the established rule not to extend then* provisions, by implication, beyond the clear import of the language used, or to enlarge their...

...of Con. of Stat.; Sedgw. Stat. L. 266. "Statutes levying duties on citizens or subjects, are to be construed most strongly against the government and in favor of the citizen or subject, and their provisions are not to be extended, by implication, beyond the clear import of...

...implied or spelled out of equivocal language. (US v. Coulby, 251 Fed. 982, affirmed 258 Fed. 27, 1919.) In the interpretation of statutes levying taxes, it...as to embrace matters not specifically pointed out, and in case of doubt they arc to be construed most strongly against the'Government. (Haiku Sugar Co....

...implied or spelled out of equivocal language. (US v. Coulby, 251 Fed. 982, affirmed 258 Fed. 27, 1919.) In the interpretation of statutes levying taxes, it...as to embrace matters not specifically pointed out, and in case of doubt they are to be construed most strongly against the Government. (Haiku Sugar Co....

...implied or spelled out of equivocal language. (US r. Coulby, 251 Fed. 982, affirmed 258 Fed. 27, 1919.) In the interpretation of statutes levying taxes, it...language used, or to enlarge their operations so as to 11 embrace matters not specifically pointed out, and in case of doubt the}' are to be construed most...

...Smythc v. Fiske, 23 Wall. .".74, 380. 65 US v. Wigglesworth, 2 Story 369, 28 Fed. Cas. No. 16,690. by implication, beyond the clear import of the language used, or to enlarge their operation so as to embrace matters, not specifically pointed out, although standing upon a close analogy....

...pointed out, although standing upon a close analogy. In every case, therefore, of doubt, such htatutes are construed most strongly against the government, and in favor of the subjects or citizens, because burdens are not be imposed, nor presumed to be imposed, beyond what the...

...(United States v. Breed, Fed. Cas. No. 1222; 1 Summer, 159; United States v. Thompson, 189 Fed., 939.) holic content of any such malt or vinous liquor is essential in order to assure uced, or to enlarge their operations so as to embrace matters not specifically pointed out. Doubts...

...(United States v. Breed, Fed. Cas. No. 1222; 1 Simmer, 159; United States v. Thompson, 189 Fed., 939.) memorandum, agreement, or other evidence of such sale,...sale, or agreement to sell, in case of cash sales of bej-ond the clear import of the language used, or to enlarge their operations so as to embrace matters...