Laws are imposed, not upon words, but upon things.

Explanation

(English-origin maxim.) Law governs substance, not labels — the legal effect of an act depends on what it actually is, not on what the parties choose to call it.

Where this applies

• A company labels a payment as a 'consulting fee' to avoid payroll taxes, but the court treats it as wages because the law governs the substance of the payment, not the label attached to it.
• A city calls a mandatory charge a 'user fee' rather than a 'tax' to avoid constitutional tax limitations, but the court holds that the law looks at what the charge actually is, not what it is called.
• A developer documents a partnership as a 'joint venture' to avoid partnership liability, but the court applies partnership law because the legal consequences follow from the reality of the arrangement, not the name given to it.