House of Lords

Partington v Attorney-General

(1869) LR 4 HL 10018691 min read
The case in brief30-second read
Facts
The Crown claimed duty from the subject under a taxing statute in circumstances not clearly within its words.
Issue
How a taxing statute is to be construed.
Held
Lord Cairns held that if the person sought to be taxed comes within the letter of the law he must be taxed however great the hardship; if the Crown cannot bring him within the letter, he is free however apparently within the spirit. There is no equitable construction of a taxing statute.
Principle
Taxing statutes are construed strictly by their letter.
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Facts

  • The Crown claimed duty from the subject under a taxing statute in circumstances not clearly within its words.

Issue

  1. How a taxing statute is to be construed.

Held

  • Lord Cairns held that if the person sought to be taxed comes within the letter of the law he must be taxed however great the hardship; if the Crown cannot bring him within the letter, he is free however apparently within the spirit. There is no equitable construction of a taxing statute.

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Citation

Partington v Attorney-General (1869) LR 4 HL 100

Reported: https://www.oxbridgenotes.co.uk/law_cases/partington-v-ag (English case; not on IK or SCI). This is an educational summary, not the judgment itself. Cite the reported version in professional or academic work.