McComb v. Dutton

Richards, J.,

delivering the opinion of the Court:

There is no doubt about the general principle of law relied upon by plaintiff, that a statute conferring the power to tax must be followed strictly, but it also seems to be well settled that this principle should not be extended so far as to destroy the real intent and meaning of the statute; and that acts which, while not following the strict wording of the statute, simply amount to irregularities should not be allowed to defeat the real purpose of the legislative act or render proceedings undertaken thereunder illegal. White v. Walsh, 62…