Tag: Statute Interpretation

Punctuation of an Act

PUNCTUATION.—The punctuation is no part of an Act of Parliament. In the case of Barrow v. Wadkin, 24 Beav. 327, it was held that certain words in an Act were to be read “aliens duties, customs, and impositions,” not as they were printed, “aliens, duties, customs, and impositions.”

Marginal Notes of an Act

What authority has the Master of the Rolls for saying that the courts do look at the marginal notes?” Per Bramwell, L.J.: “What would happen if the marginal notes differed from the section, which is a possibility, as is shown in section 112 of this Act? Does the marginal note repeal the section, or does the section repeal the marginal note?”

How to interpret a taxing statute

In interpreting a taxing statute, equitable considerations are entirely out of place. A taxing statute cannot be interpreted on any presumption or assumption. A taxing statute has to be interpreted in the light of what is clearly expressed; it cannot imply anything which is not expressed; it cannot import provisions in the statute so as to supply any deficiency.