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Reiche v. Smythe

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eBook details

  • Title: Reiche v. Smythe
  • Author : United States Supreme Court
  • Release Date : January 01, 1871
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 52 KB

Description

Mr. B. H. Bristow, Solicitor-General, and Mr. C. H. Hill, Assistant Attorney-General, for the United States, and in support of the ruling below: It may be urged on the other side that inasmuch as Congress, in the act of 1861, named 'animals, living, of all kinds,' and in the same section also mentioned 'birds, singing and other,' &c., the intention was to recognize a restricted meaning of the word 'animals,' as not including 'birds,' and to introduce and sanction such restricted meaning as a definition of the terms 'living animals' and 'live animals' when used in the revenue laws; so that when, in the act of 1866, a duty was imposed upon all live animals, without mentioning birds, the legislature must be understood to have intended that the latter should not be included, but should remain exempt.


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