Page:Federal Reporter, 1st Series, Volume 4.djvu/519

. MAY V. SIMMOHa. , 505 �were continued so until June 30, 1842, during ail the time these deductions were taking place in manufactures of iron and tin, and then, by section 5 of the same act, •were cou- tinued, eo nomine, on the free liai after June 30, 1842, when the duties on manufactures of iron and tin were 20 per cent. ad valorem. The act of 1841 (5 Gen. St. 463) laid a duty on some articles then and before on the free list, and increased the duties on articles paying less than 20 per cent., but it continued "tin plates" un the free list. �Corning, then, to June 30, 1842, we find "ail manufactures, not otherwise specified, made of brass, iron, steel, pewter, or tin, or of which either of these metals is a component ma- terial," paying a duty of 20 per cent., and "tin plates" on the free list. The act of August 30, 1842, (5 Gen. St. 553,) imposed a duty of 30 per cent, on manufactures of brasa, iron, steel, lead, copper, pewter, and tin, not otherwise speoi- fied; and a duty of 2^ per cent, on "tin plates" — classing them with other metals. The act of July 30, 1846, (9 St. 45,) continues the duty of 30 per cent, on the above manufac- tures, and imposes a duty of 15 per cent, on "tin plates." The act of March 3, 1857, (11 St. 193,) imposed a duty of 24 per cent, on the above manufactures of iron and tin, and of 8 per cent, on "tin plates." By the act of 1861, March 2, (12 St. 196,) these manufactures are made to pay a duty of 30 per cent, ad valorem, and "tin plates" 10 per cent. By the act of 1862, July 14, (12 St. 551,) these manufactures were made to pay a duty of 35 per oent.> and "tin plates" 26 per cent, ad valorem. �Corning next to the act of 1872, June 6, (17 St. 230,) we find a little different but very significant phraseology. In the prior acts, the expression has been "on ail manufactures, not otherwise specified," made of brass, etc.,leaving it to beargued that "tin plates" were a manufacture of iron and tin other- wise specified. But here the expression is on ail metals not otherwise provided for, and on aU manufactures of metals of which either of them is the component part of chief value, except percussion-caps, watehes, jewelry, and other articles of ornament. ����