Page:Federal Reporter, 1st Series, Volume 4.djvu/518

 fîOe~ FEDBBAL EEPOETEB. �ita precise words, — and upon ail articles not free and not sub- ject to any other rate of duty, a duty of 15 per cent, ad valorem. It omitted "tin plates" from the free list where they had heretofore been, and made no specifie provision for them. �The act of May 22, 1824, (4 Gen. St. 26,) increased the duty "in ail manufactures, not otherwise specified, made of brass, iron, steel, pewter, lead, or tin, or of which either of these metals is a component material," from 20 to 25 per cent, ad valorem, but did not mention "tin plates." But the act of 1832, July 14th, (4 Gen. St. 588,) re-enacts this pro- vision of the act of 1824 — to-wit, "on ail manufactures, not otherwise specified, made of brass, iron, steel, pewter, or tin, or of which either of these metals is a component material" — in exactly the same words, making the duty 40 per cent, ad valorem instead of 25 ; and it ia manifest that this provision does not include "tin plates," because they are by the same act again made free. See section 3, p. 590, 4 U. S. St. �The act of March 2, 1833, (4 Gen. St. 629,) is instructive in the point now under consideration. It provided (section 1) for a reduction of duties in ail foreign imports, where the duty exceeded 20 per cent, on the value thereof. �Manufactures of brass, iron, steel, pewter, and tin, which then paid 40 per cent, ad valorem, were included in this pro- vision. The reduction was to be the excess of the duty above 20 per cent., or in other words to 20 per cent. One-tenth of this deduction was to be made on and after Deceraber 31, 1833; one-tenth on and after Deeember 31, 1835; one-tenth on and after Deeember 31, 1837; one-tenth on and after Deeember 31, 1839 ; and on the thirty-first day of Deeember, 1841, one-half the residue of 'such excess, and on the thirtieth day of June, 1842, the other half, was to be deducted. This left a duty of 20 per centum on the manufactures of brass, iron, steel, pewter, and tin on and after the thirtieth day of June, 1842. �"Tin plates," at the passage of this act of March 2, 1833^ were in the free list, (not included in the manufactures of iron and tin,) and by the fourth section of the act (4 St. 630) ����