First Principles of Business Law

6.12. Example of 'eiusdem generis'

An Act imposes a 10% tax on the sale of 'potatoes, beans, carrots and other produce in the market'. Wilson sells fresh eggs in the market. The Collector of Taxes claims Wilson must pay the tax.

Apply the 'eiusdem generis' principle to these facts and decide which of the alternatives below reflects the most likely result.

(a) The word 'produce' must be interpreted in the light of the specific goods mentioned. Produce therefore only includes vegetables, not other categories of produce.

(b) Eggs are properly described as 'produce' and therefore clearly fall within the provisions of the section together with the more specific things mentioned.