The document discusses the rule of strict interpretation for penal and tax statutes. It provides that: 1) Strict interpretation involves narrowly interpreting statutes and legal writings based only on the plain meaning of the words as originally intended, without considering spirit or implications. 2) Penal and taxing statutes must be strictly construed, interpreting words based only on their technical meaning without inferences. Any ambiguity is resolved in favor of the defendant or taxpayer. 3) However, some exceptions exist where statutes may be more liberally interpreted to advance their social purpose, such as preventing corruption. Overall, strict interpretation limits expansive judicial interpretation of statutes.