Black's Law Dictionary, Sixth Edition, p. 900
Legislative intent. Such is looked to when court attempts
to construe or interpret a statute which is ambiguous or inconsistent.
See also Legislative history.
[Black's Law Dictionary,
Sixth Edition, p. 900]
"Acts of Congress are to
be construed and applied in Harmony with and not to thwart the purpose
of the Constitution."
[Phelps v. U.S.,
274 U.S. 341 (1927)]
"Courts should construe
laws in Harmony with the legislative intent and seek to carry out legislative
purpose. With respect to the tax provisions under consideration,
there is no uncertainty as to the legislative purpose to tax post-1913
corporate earnings. We must not give effect to any contrivance
which would defeat a tax Congress plainly intended to impose."
[Foster v. U.S.,
303 U.S. 118 (1938)]
"We are bound to interpret
the Constitution in the light of the law as it existed at the time it
was adopted."
[Mattox v. U.S.,
156 U.S. 237 (1938)]