...must appear by express words or unavoidable implication. Ibid. 4. Statutes levying taxes, should be construed most strongly against the government and in favor of the citizen. Rid. 5. Statutes which impose restrictions upon trade or common occupations, must be construed strictly....

...them beyond their direct terms or clear import ; and finally, that statutes levying taxes should be construed most strongly against the government and in favor of the citizen. Where, let us ask, in the legislation of this state can a statute be found, which imposes any tax,...

...trade, or common occupations, most be construed strictly, {«>.] TStalntes levying taxes ulronld be construed most strongly against the Government and in favor of the citizen. The, Mayor, &c. Savannah r«. Hortridge.' [7,] Bevemie Statntci arc, in no justDi>n»e, remedial law*,...

...beyond its clear import in order to make the property subject to the tax. In case of doubt such statutes are construed most strongly against the government and in favor of the citizen. People v. Griffith, 245 111. 532; Hopkins v. People, 174 id. 416; United States v. Wigglesworth, 2...

...car is sold full}' equipped. In the case of Gould v. Gould, 245 US 151. the Supreme Court said : " In the interpretation of statutes levying taxes it...strongly against the Government, and in favor of the eitieen." In United States v. Merriam, 263 US 179, the court said: " On behalf of the Government it...

...originating on or after that date. The Supreme Court, in the case of Gould v. Gould, 245 US 151, 153, said: In the interpretation of statutes levying taxes it...to embrace matters not specifically pointed out. In a more recent case of United States v. Olympic Radio and Television, Inc., decided May 23, 1955, the...

...things of the same kind ; and that in the interpretation of statutes levying taxes it is the universally established rule not to extend their provisions by...the clear import of the language used, or to enlarge the operations of same so as to embrace matters not specifically pointed out. Section 603, which is...

...enlarged so as to embrace matters not specifically pointed out, and that in cases of doubt they are to be construed most strongly against the Government and in favor of the citizen. See GouU \. Gould, 245 US 151, 153. " The provisions of such acts are not to be extended by implication."...

...; Sedg. on Stat. and Con. Law, p. 289.) " 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 nut to be extended by implication beyond the clear import of the...

...them." United States v. Breed, 1 Sumn. 160. " Statntes levying duties on citizens or subjects are to be construed most strongly against the government, and...citizen." United States v. Wigglesworth, 2 Story, 369 ; United States v. Morse, 3 Story, 87. VOL. III. 13 < 'nl ,b )•. Hamlin. " As Congress wishes to...