Roger B. Taney

“ It does not repeal the 1st section either expressly or by implication; because, if such had been the intention of the legislature, the expressions used would have been co-extensive with those of the 1st section; and the language of the 1st section provides for the state of things after June, 1842, whereas that of the clause which is said to repeal it, stops short at that day. Besides, the provision is merely affirmative in regard to the act of 1832, which was in its terms a perpetual act. An affirmative provision never repeals, where a permanent law is re-enacted for a time. ”

“ Indeed, when it is evident that under the act of 1833 certain duties, as therein modified, were continued after the 30th of June, 1842, it would scarcely consist with judicial duty, to give an over-technical construction to doubtful words, which would make the legislature inconsistent with itself, by imposing a duty on goods imported, and at the same time repealing all laws by which that duty could be collected. For it cannot be supposed that Congress, in one and the same law, could so have intended ”

“ It provides only that Congress may reduce the whole duties below twenty per cent., in case there should be a redundancy of money in the treasury, or raise them to twenty upon free articles, in case there should be a deficiency. How is this inconsistent with the 1st section? It made no change in it, but only reserves a power which existed without such reservation. We must harmonize these sections, if possible. The rule which requires us to do so is so well known that it is useless to cite authorities in support of it. A reservation of power to legislate is not legislation. ”

“ It bears upon its face marks of a friendly spirit between the advocates of two very different classes of opinions. As a statute, it is singularly constructed. It states political propositions, promises money, prohibits money, but enacts few things. ”

“ On the 20th of August, 1842, the plaintiffs in error imported into the port of Baltimore, from Liverpool, certain merchandise particularly set forth in the record, which, at the port of Baltimore, was of the value of $14,346, as ascertained by appraisement at the custom-house. Upon these goods the defendant in error, who was at that time the collector, acting in pursuance of orders and regulations made by the Treasury Department under the direction of the President, demanded for duties twenty per cent. upon the value so ascertained ”

“ The 2d section says, 'paid under protest against the rate of duty,' but does not include cases in which it is alleged that there is no duty at all. If the argument on the other side be correct, there can be no suit at all against any collector, and the President has only to instruct him to seize upon any man's goods that he chooses. ”

“ The act in question is certainly not free from difficulty; and this difficulty arises from its peculiar character. It is commonly called the Compromise Act; and upon the face of it, it is evidence that something was intended beyond the ordinary scope of legislation. ”

“ These provisions strongly mark its peculiar character. And this association of positive and imperative enactments, with agreements for future action, has perhaps unavoidably occasioned some obscurity, and, as to some of the clauses, made it difficult at first sight to say whether the language was mandatory, or merely declared the principles by which it was proposed that the legislation of Congress should afterwards be governed. ”

“ But is it not like the clause in the 3d, of which we have already spoken, the language of compromise and agreement, and addressed to those who should be afterwards called upon to legislate on the subject, rather than to the administrative tribunals and officers of the country? It reserves to Congress the right to reduce the duties continued by the 1st section below twenty per cent.; to impose duties on free articles, and to raise duties which were below twenty per cent. ”