A Digest of the Reports of the United States Courts, and of the Acts of Congress Volume 20; From July, 1877 to May, 1880. Comprising the Decisions in United States Reports, Vols. 94-99; Clifford, Vol. 3; Blatchford, Vols. 14,15; Bissell, Vol. 7; Hughes, Vols (Paperback)

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1880 Excerpt: ...on each and every nonenumerated article which bears a similitude in... the use to which it may be applied, to any enumerated article chargeable with duty," there shall be levied, collected, and paid "the same rate of duty which is levied and charged on the enumerated article which it most resembles." Supreme Ct., 1877, Murphy e. Arnson, 96 U. S. (6 Otto), 181. The officers of the customs. 11. Repeals. It is a general rule in the construction of revenue statutes, that specific provisions for duties on a particular article are not repealed or affected by the general words of a subsequent statute, although the language is sufficiently broad to cover that article. Supreme Ct., 1877, Movius -. Arthur, 95 U. 8. (5 Otto), 144. 12. The rule that an article, dutiable by its specific designation, will not be affected by the general words of the same or another statute which would otherwise embrace it, applies as well to statutes reducing duties as to those increasing them. Supreme Ct., 1877, Arthur v. Rbeims, 96 U. 8. (6 Otto), 143. 13. Section 2 of the act of Congress of March 3, 1823 (3 Stat, at L. 781), entitled "An act to amend an act entitled 'An act further to regulate the entry of merchandise imported into the United States from any adjacent territory, '" was supplied by 4 of the act of July 18, 1866, and was therefore repealed by 43 of the last mentioned act. Supreme Ct., 1878, United States v. Claflin, 97 U. 8. (7 Otto), 546; and see United States v. Claflin, 14 Blatchf. 55. 14. An act imposing new rates of duty "in lieu" of those imposed by a former law, impliedly repeals the former rates. 1st Cire. (Mass.), 1867, Qossler v. Goodrich, 3 Cliff. 71. 15. In the construction of several statutes on the same ge...