Now the End and Use of an Oath is chiefly this, To oblige Men the more firmly to speak the Truth, or to make good their Promises and Contracts out of an Awe of the Divine Being, who is infinitely Wise and Powerful
The common proverbial maxims of prudence, being founded in universal experience, are perhaps the best general rules which can be given about it. To affect, however, a very strict and literal adherence to them, would evidently be the most absurd and ridiculous pedantry. Of all the virtues I have just now mentioned, gratitude is that, perhaps, of which the rules are the most precise, and admit of the fewest exceptions.
The Federal Court had to consider the distinction between the duty of excise and a tax on sale in Province of Madras vs. B. Paidanna and Sons, 1942 F. C. R. 90. […]