David Davis

“ This act of 1861 was in force when the act of 1866-the act in controversy-was passed, and it will be seen that birds and fowls are not embraced in the term 'animals,' and that they are free from duty, not because they belong to the class of 'living animals of all kinds,' but for the reason that they are especially designated. ”

“ But the court held that as a duty had been imposed on almonds, eo nomine, in previous tariff acts, the article was not, for revenue purposes, within the general term of dried fruit, although in popular language and commercial usage such was its signification. ”