Lord Blackburn spoke of the presumption at common law that the word ‘person’ in an Act of Parliament includes ‘corporations’: ‘Circumstances, and indeed circumstances of a slight nature in the context, might show in which way the word is to be construed in an Act of Parliament . . whenever you can see that the object of the Act requires that the word ‘person’ shall have the more extended or less extended sense, then, whichever sense it requires, you should apply the word in that sense.’
Judges:
Lord Blackburn
Citations:
(1880) 5 App Cas 857
Cited by:
Cited – Floor v Davis (Inspector of Taxes) HL 1979
The House considered whether the meaning of the phrase ‘a person having control’ extended to control by more than one person. This depended on whether the word ‘person’ in the singular was to be construed as including the plural.
Held: The . .
Lists of cited by and citing cases may be incomplete.
Litigation Practice
Updated: 06 May 2022; Ref: scu.449979