Professional Documents
Culture Documents
7STRICT
CONSTRUCTION
OR
LIBERAL
IN GENERAL
Generally
Whether statute is to be given strict/ liberal
construction will depend upon:
a. nature of statute
b. purpose to be subserved (promote)
c. mischief to be remedied
Strict construction
- only recognizes what is expressed, takes the
language used in its exact meaning and admits no
equitable consideration.
-scope of statute shall not be extended or enlarged by
implication, intendment, or equitable consideration
beyond the literal meaning of its terms.
-close and conservative adherence to literal meaning
of its terms.
Naturalization laws
Statutes imposing taxes and custom duties
- strictly impose against govt and liberally in favor
of taxpayaer
-tax cannot be imposed without clear and express
purpose
Statutes granting tax exemption
strictissimi
juris
(The most strict right or law. In general, when a perso