Provident Life & Trust Co. v. Klemmer

Citations

• 257 Pa. 91
• 101 A. 351
• 1917 Pa. LEXIS 687

Syllabus

<p>Statutes — Consiniciion—Intention—Presumption — Implied repeal — Buie expressio unius est exclusio alterius.</p> <p>1. In the construction of a statute it is proper to consider the previous state of the law, the circumstances which led to the enactment, and especially the evil which it was designed to correct.</p> <p>2. To repeal an express enactment by implication requires a strong and clear inconsistency between the laws. A merely affirmative statute will not be held to repeal an express one if by fair and reasonable construction both can stand consistently together.</p> <p>3. Laws are presumed to be passed with deliberation and with full knowledge of all existing ones on the subject.</p> <p>4. The legislative intent is the' vital force of a statute, and if a subsequent statute, taken strictly and grammatically, is contrariant to a previous statute, yet if, at the same time, the intention of the legislature is apparent that the previous statute shall not be repealed, it remains unaffected by the subsequent one.</p> <p>5. It is a cardinal rule of construction in ascertaining the legislative intent in the enactment of a statute that where an act repeals a prior act or certain sections thereof all other prior acts or sections thereof must be regarded as still in force under the maxim expressio unius est exclusio alterius.</p> <p>Taxation — Corporations—Life insurance companies — Insurance assets — Acts of June 7, 1911, P. L. 678, and June 17, 1918, P. L. 507 — Construction—Equity—Injunction—Befusal.</p> <p>6. The Act of June 7, 1911, P. L. 673, imposing a tax on the insurance assets of a corporation engaged in the business of 'life insurance is not repealed by the Act of June 17, 1913, P. L. 507, imposing a tax on personal property for State and county purposes, and a bill in equity to restrain the collection of such tax under the Act of 1911 should be dismissed. The Acts of June 7, 1911, P. L. 673, and June 17,1913, P. L. 507, are in pari materia.</p> <p>7. The A