Massachusetts General Hospital v. United States

AUDRICH, District Judge.

We are of opinion that the decree of the circuit court should be affirmed. 95 Fed. 973. The only question presented is whether the Massachusetts General Hospital, with an incidental educational feature, is within the exemption covered by paragraph 638 of the tariff act of July 24, 1897. It is a familiar rule of statutory construction that where, from the history and the context, legislative intent is clear, words may bfe restricted or expanded to effectuate such intent; but there is nothing in the history or phraseology of the statute in question calling for such rule…