Commissioner of Taxation v. Bennett

Loring, Chief Justice, and Peterson, Justice

(dissenting).

We And ourselves in disagreement with the majority. We need not go to the dictionaries nor to the derivation of the word “idem-*458tify,” which so obviously comes from “idem,” the same, to conclude that the word was used in the statute as meaning the identical property. Nor do we need to resort to the well-established rule that tax exemptions are to be strictly construed in order to support the commissioner’s contention that the exemption does not include “traceable” property, though the definitions, the derivation, and the common usage of…