William R. Day

“ We cannot believe that it was the intention of Congress that an officer upon retirement, and whose promotion shortly before his retirement was made for the purpose of giving him an increase of pay as well as rank, was intended to be given the higher grade of pay reserved for those of distinction or long service in the grade to which the retiring officer was promoted, leaving those in the active service who earned the right to promotion to receive the lower grade of pay. ”

“ The claim of the appellant is, in substance, that the pay of the next higher grade above captain, the three quarters of which the appellant is to receive, is the full pay of a rear admiral, that of a major general,-and not what is claimed to be the exceptional pay for the nine lower numbers of that grade, who are to receive the pay and allowance of a brigadier general. ”

“ It is true that repeals by implication are not favored, but where the same subject-matter is covered by two acts which cannot be harmonized with a view to giving effect to the provisions of each, to the extent of the repugnacy between them the latter act will prevail, particularly in cases where it is apparent that the later act was intended as a substitute for the earlier one. ”