Page:United States Statutes at Large Volume 53 Part 1.djvu/707

 CCII CODIFICATION OF INTERNAL REVENUE LAWS See also U. S. v. Mason, 34 Fed. 129; U. S. v. Bain, 40 Fed. 455; U. S. v. North American Commercial Co., 64 Fed. 145. See also The North American Commercial Co. v. United States, 171 U. S. 110, where in reversing the Circuit Court as to the amount owed by the lessor, the Supreme Court said the Revised Statutes were approved June 22, 1874; that by section 5601 provision was made that legislation between December 1, 1873, and the date of enactment of the revision should take effect as if subsequently passed; that the act of May 24, 1874, giving the power of limitation to the Secretary of the Treasury operated by way of amendment to the Revised Statutes and removed the restrictions provided in sections 1960 and 1962 of the revision. See also U. S. v. The "Grace Lothrop," 226 U. S. 527, holding section 5601 of the Revised Statutes provided the revision did not repeal subsequent legislation.

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