Note 117 — Chapter II · The Power of Congress to Establish Postoffices

4 Ops. 162. “By the now settled doctrine of this court” revenue statutes are “not to be construed like penal laws generally, strictly in favor of the defendant; but they are to be fairly and reasonably construed, so as to carry out the intention of the legislature.” U. S. v. Stowell, 133 U. S. 1 (1890).