1. Home
  2. Browse Decisions
  3. U.S.
  4. 90 U.S.
  5. 90 U.S. 374 (____)
 

SMYTHE v. FISKE

90 U.S. 374 (____)

23 Wall. 374

SMYTHE v. FISKE.

Supreme Court of United States.

Attorney(s) appearing for the Case

Mr. S.T. Phillips, Solicitor-General, for the plaintiff in error; Mr. Edward Hartley, contra.

Mr. Justice SWAYNE delivered the opinion of the court.

A thing may be within the letter of a statute and not within its meaning, and within its meaning, though not within its letter.* The intention of the lawmaker is the law.

Revenue laws are to be construed liberally to carry out the purposes of their enactment. Their penal provisions are not penal in the sense that requires a rigidly strict construction.†...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases