Noah Haynes Swayne

“ A thing may be within the letter of a statute and not within its meaning, and within its meaning, though not within its letter. [1] The intention of the lawmaker is the law.
Revenue laws are to be construed liberally to carry out the purposes of their enactment. ”

“ Where doubt exists as to the meaning of a statute, the title may be looked to for aid in its construction. [3] The pre-existing law, and the reason and purpose of the new enactment are also considerations of great weight. [4]
Upon the trial of this case the learned circuit judge held that silk neck-ties were within the last clause of the eighth section of the act of July 30th, 1864, unless the words not otherwise provided for excluded them from it, and brought them within the acts of 1861 and 1862. ”