revenue statutes
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 77 U.S. 395 - United States v. Hodson · 1870Most cited · 220 citing opinions
Revenue statutes are not to be regarded as penal, and therefore to be construed strictly. They are remedial in their character, and to be construed liberally, to carry out the purposes of their enactment.