The question in this case arises upon the construction of the revenue acts of the United States, there being no disputed questions of fact.
By the twentieth section of the act of March 2, 1861, 12 Stat. 189, it is enacted as follows:-
'From and after the day and year aforesaid there shall be levied, collected, and paid a duty of twenty per cent on the importation of the articles hereinafter mentioned and embraced in this section; that is to say, . . . leather tanned, bend or sole, leather upper, of all kinds except tanned calf-skins, which shall pay twenty-five per cent ad valorem, . . . skins tanned and dressed of all kinds.'
'SECT. 22. From and after the day and year aforesaid there shall be levied, collected, and paid a duty of thirty per cent on the importation of the articles hereinafter mentioned and embraced in this section; that is to say, japanned, patent, or enamelled leather or skins of all kinds, . . . manufactures and articles of leather, or of which leather shall be a component part, not otherwise provided for.'
By the act of Aug. 5, 1861, sect. 2, id. 293, it is enacted:
'From and after the day and year aforesaid there shall be levied, collected, and paid on the importation of the articles hereinafter mentioned the following duties; that is to say, . . . on sole and bend leather, thirty per cent ad valorem.'
By the thirteenth section of the act of July 14, 1862, id. 555-557, it is enacted:--
'From and after the day and year aforesaid, in addition to the duties heretofore imposed by law on the articles hereinafter mentioned, there shall be levied, collected, and paid on the goods, wares, and merchandise enumerated and provided for in this section, imported from foreign countries, a duty of five per cent ad valorem.
'Japanned, patent, or enamelled leather or skins of all kinds.
'Leather tanned of all descriptions.
'Manufactures and articles of leather, or of which leather shall be a component part, not otherwise provided for.
'Morocco skins.' By the act of June 6, 1872, 17 id. 230, it is provided as follows:--
'SECT. 1. On and after the first day of August, 1872, in lieu of the duties heretofore imposed by law on the articles hereinafter enumerated or provided for, imported from foreign countries, there shall be levied, collected, and paid the following duties and rates of duties; that is to say,--
'On bend or belting leather, and on Spanish or other sole leather, fifteen per cent % ad valorem. On calf-skins, tanned or tanned and dressed, twenty-five per cent ad valorem. On upper leather of all other kinds, and on skins dressed and finished, of all kinds not herein otherwise provided for, twenty per cent ad valorem. On all skins for morocco, tanned but unfinished, ten per cent ad valorem.
'SECT. 2. On and after the first day of August, 1872, in lieu of the duties imposed by law on the articles in this section enumerated, there shall be levied, collected, and paid on the goods, wares, and merchandise in this section enumerated and provided for, imported from foreign countries, ninety per cent of the several duties and rates of duty now imposed by law upon said articles severally, it being the intent of this section to reduce existing duties on said articles ten per cent of such duties; that is to say, . . . on all leather not herein otherwise provided for, and on all manufactures of skin, bone, ivory, horn, and leather, except gloves and mittens, and of which either of said articles is the component part of chief value.'
The plaintiff in error contends that the words 'skins dressed and finished, of all kinds not herein otherwise provided for,' in the act of 1872, repeals the provision imposing duties on 'japanned, patent, or enamelled leather or skins,' in the acts of 1861 and 1862. The collector of the port of New York held otherwise, and compelled him to pay duties according to the provisions of the latter acts. He made such payment under protest, and in this action seeks to recover from the collector the sums thus required to be paid.
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 the article first mentioned.
Thus, an act of 1861, which exempted from duty singing-birds, land and water fowls, was held not to be repealed by an act imposing a duty of twenty per cent 'on all horses, sheep, and other live animals.' Reiche v. Smythe, 13 Wall. 162.