Stanley Matthews

“ In our opinion, the rule declared in the provisos in both these sections, that the duty shall not be assessed upon an amount less than the invoice or entered value, is applicable to the valuation of wools, for the purpose of determining the rate of duty chargeable upon them under the acts of 1867 and 1872, and was therefore properly applied in the present case. It is quite true that the act of 1867 provides a different classification of wools, and imposes a specific and not an ad valorem duty ”

“ As the value of the wool in question, at the last port or place whence exported into the United States, excluding charges in such port at the time of shipment, was less than 12 cents per pound, under these provisions of the law, standing alone, it would be subject to a duty of but 3 cents per pound, and it is contended by the plaintiff in error that the case is governed exclusively by these sections. ”

“ It would be an unsound and unsafe rule of construction which would separate from the tariff revenue system, consisting of numerous and diverse enactments, each new act altering it, in any of its details, or prescribing new duties in lieu of existing ones on particular articles. The whole system must be regarded in each alteration, and no disturbance allowed of existing legislative rules of general application beyond the clear intention of congress. ”