Edward Douglass White

“ True, it is argued by the United States, that as the tax is levied on any citizen using a foreign-built yacht, and as any includes all, therefore the statute expressly embraces a citizen permanently domiciled and residing abroad. But this argument in effect begs the question for decision, which is whether the use of the general words 'any citizen,' without more, should be considered as expressing more than the general rule of taxation; or, in other words, can be treated without the expression of more as embracing the exceptional exertion of the power to tax one permanently lesiding abroad. ”

“ Rep. 515, which militates against the views just stated; and this also is true of the suggestion made in argument concerning the circulation by those interested in the enactment of the provision of a list of yachts which would become subject to the tax if the provision was enacted, which list included the yacht taxed in this case. The expectations of those who sought the enactment of legislation may not be used for the purpose of affixing to legislation when enacted a meaning which it does not express. ”

“ It is manifest from what we have said that the response to these two questions will be substantially determinative of all the questions which the certificate propounds, since if we answer either of them in the negative, the case will be disposed of and there will be no occasion to reply to the others ”