by John Marshall Harlan

“ If Congress intended that all manufactured tobacco, whether at the manufactory or in an export bonded warehouse, should, on the 1st of July, 1872, have the benefit of the reduced tax of twenty cents, there would have been no necessity for a special declaration that tobacco 'now'-that is, at the passage of the act stored in export bonded warehouses should, on and after July 1, 1872, be subject to the tax prescribed by the act of June 6, 1872. ”

“ It was doubtless because of these official recommendations from the head of the internal revenue system that Congress made the numerous amendments of the act of July 20, 1868, which appear in the act of June 6, 1872. ”

“ But the section (sect. 31) which so declares must be interpreted in connection with other provisions of the act, and with reference to the reasons which caused the radical changes made by that act in the internal-revenue system as previously established. ”