Legal Opinion

Reiche v. Smythe, Collector

Supreme Court of the United States

Decided February 26, 1872PublishedCited by 76 opinions

Error to the Circuit Court for the Southern District of New York; the case being thus : The- 23d section of the act of March 2d, 1861, chap. 68,* provides, that “The importation of the articles hereinafter mentioned and embraced in this section shall be exempt from duty: “ 1 Animals, living, of all kinds; birds, singing and other, and land and water fowls.’ ” This provision being in force, an act of May 16th, 1866,† was passed, which provided— “That on and after the passage…

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Error to the Circuit Court for the Southern District of New York; the case being thus : The- 23d section of the act of March 2d, 1861, chap. 68,* provides, that “The importation of the articles hereinafter mentioned and embraced in this section shall be exempt from duty: “ 1 Animals, living, of all kinds; birds, singing and other, and land and water fowls.’ ” This provision being in force, an act of May 16th, 1866,† was passed, which provided— “That on and after the passage of this act there shall be levied, collected, and paid, on all horses, mules, cattle, sheep, hogs, and other live…

1Opinion of the CourtJustice Davis

The act of 1866 in its terms is comprehensive enough to include birds, and all other living things endowed with sensation and the power of voluntary motion, and if there' had not been previous legislation on the subject there might be some justification for the position, that Congress did not intend to narrow the meaning of the language employed. If it be true that it is the duty of the court to ascertain the meaning of the legislature from the words used in the statute and the subject-matter to which it relates, there is an equal duty to l’estriet the meaning of general words, whenever it is…

2Cases cited1 opinion

  1. Lessee of Brewer v. BlougherSupreme Court of the United States · 1840

3Cited by76 opinions

  1. Caminetti v. United StatesSupreme Court of the United States · 1917
  2. United States v. Carolyn Kay PoffCourt of Appeals for the Seventh Circuit · 1991
  3. Coal & Coke Ry. Co. v. ConleyWest Virginia Supreme Court · 1910
  4. United Shoe Workers of America, Afl-Cio v. Catherine Bedell, ChairmanCourt of Appeals for the D.C. Circuit · 1974
  5. Maguire v. StateCourt of Appeals of Maryland · 1949

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