When­ev­er any word in any sec­tion of this Code, import­ing the plur­al num­ber is used in describ­ing or refer­ring to any mat­ters, par­ties or per­sons, any sin­gle mat­ter, par­ty or per­son shall be deemed to be includ­ed, although dis­trib­u­tive words may not have been used.

When any sub­ject mat­ter, par­ty or per­son is referred to in this Code by words import­ing the sin­gu­lar num­ber only, or the mas­cu­line gen­der, sev­er­al mat­ters, par­ties or per­sons and females as well as males and bod­ies cor­po­rate shall be deemed to be includ­ed; pro­vid­ed that these rules of con­struc­tion shall not be applied to any sec­tion of this Code which con­tains any express pro­vi­sion exclud­ing such con­struc­tion or where the sub­ject mat­ter or con­tent may be repug­nant thereto.