Sheriff Carter believes that the amendment to the cigarette tax code was merely a clarification and unnecessary because undercover operations did not have to pay taxes in the first place. However, a fundamental rule of statutory construction requires that every part of a statute be presumed to have some effect, and not be treated as meaningless unless absolutely necessary. Raven Coal Corp. v. Absher, 153 Va. 332, 149 S.E. 541 (1929). See Also :We must assume that the legislature did not intend to do a vain and useless thing. Williams v. Commonwealth, 190 Va. 280, 293, 56 S.E.2d 537, 543 (1949). It is a well established rule of construction that a statute ought to be interpreted in such a manner that it may have effect, and not found to be vain and elusive. Lampkins v. Commonwealth , 4 Va. App. 709, 607 S.E.2d 722 (2005). See Also: Hodges v. Commonwealth, 45 Va. App. 735, 613. S.E.2d 834 (2005) A word or clause contained in a statute may only be rejected as surplusage if it appears to have been inserted through inadvertence or mistake, and which is incapable of any sensible meaning, or is otherwise repugnant to the rest of the statute. Burnette v. Commonwealth, 194 Va. 785, 788-89, 75 S.E.2d 482, 485 (1953). I look forward to a better understanding of business from Sheriff Carter. nvdaily/news/2014/12/sheriffs-office-accused-of-tax-avoidance-in-cigarette-smuggling-case/
Posted on: Tue, 23 Dec 2014 20:05:06 +0000
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