California, United States of America
The following excerpt is from Johnson v. Brauner, 131 Cal.App.2d 713, 281 P.2d 50 (Cal. App. 1955):
Schuyler v. Broughton, supra, 76 Cal. 524, 18 P. 436, 437, holding sufficient a statement that the value was "a sum not to exceed sixteen hundred dollars", says at page 525 of 76 Cal., at page 437 of 18 P.: 'The concurrence of several things are necessary, under our statute, before exemption can be allowed. Where these several acts have been substantially performed, and where the declaration contains the essence of the statutory requirements, the construction should be so liberal as to advance the object of the constitution and statute.' At page 526 of 76 Cal., at page 438 of 18 P.: 'Not that the plain provisions of the statute can be dispensed with * * * but what is a substantial compliance with the terms of a statute
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