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    <description>Words of a taxing statute are to be read in their ordinary, natural and grammatical meaning, while words of a constitutional enactment conferring legislative power merit a liberal construction to give them effect in their widest amplitude; measures beyond constitutional grants may be held ultra vires, and charging provisions are generally strictly construed whereas other tax provisions may admit purposive or wider readings.</description>
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      <description>Words of a taxing statute are to be read in their ordinary, natural and grammatical meaning, while words of a constitutional enactment conferring legislative power merit a liberal construction to give them effect in their widest amplitude; measures beyond constitutional grants may be held ultra vires, and charging provisions are generally strictly construed whereas other tax provisions may admit purposive or wider readings.</description>
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