Page:Federal Reporter, 1st Series, Volume 1.djvu/128

 markets of the country, from which the same shall have been imported into the United States, to be appraised, and such appraised value shall be considered the value upon which duty shall be assessed." "Provided, the duty shall not be assessed upon an amount less than the invoice or entered value, any act of Congress to the contrary notwithstanding." 13 St. at Large, 493, § 7.

The act of July 28, 1866, entitled "An act to protect the revenue, and for other purposes," while altering the rates of duty on many other articles, did not change the rate of duty on wool further or otherwise than it provided "that, in determining the dutiable value of merchandise hereafter imported, there shall be added to the cost, or to the actual wholesale price or general market value, at the time of exportation, in the principal markets of the country from whence the same shall have been imported into the United States, the cost of transportation, shipment and transhipment, with all the expenses included from the place of growth, production, or manufacture, whether by land or water, to the vessel in which shipment is made to the United States; the value of the sack, box, or covering of any kind in which such goods are contained; commission at the usual rates, but in no case less than two cents and a half per centum; brokerage, export duty, and all other actual or usual charges for putting up, preparing and packing for transportation and shipment." All charges of a general nature to be distributed pro rata among all parts of the invoice. 14 St. at Large, 330, § 9. But "the duty in no case to be assessed upon an amount less than the invoice or entered value."

From these provisions of the act of 1806 "long combing or carpet wools, costing 12 cents or less per pound, unless the charges so added should carry the cost above 12 cents per pound, in which case one cent per pound should be added," were expressly excluded, showing quite clearly that other kinds of manufactured wools were included. Expressio unius est exclusio alterius.

This act of 1866 did not repeal the act of 1865 only so far as it was inconsistent therewith, and it did not change or