Crosby v. Patch

Citations

• 18 Cal. 438
• 1861 Cal. LEXIS 226

Syllabus

<p>The sixth article of the Revenue Act of 1854, which declares “all goods, wares and merchandise, provisions, or any other property whatsoever, brought or received within this State from any other State, or from any foreign country, to he sold in this State, owned by any person or persons not domiciled in this State,” to be consigned goods within its intent and meaning, and provides that all persons selling such goods shall be subject to a tax, for the use of the State, at the rate of fifty cents on each one hundred dollars of the amount of sales made by them, is not repealed by the Revenue Act of 1857.</p> <p>The repeal of statutes by implication is not favored. And as there is no necessary repugnancy between the specific provisions of the sixth article of the Act of 1854, taxing consigned goods, and the general language of the Act of 1857, taxing all property within the State, with certain exceptions, and as the Legislature has not in direct terms repealed said sixth article, the two acts must be construed together and effect given, if possible, to both.</p> <p>Where a subsequent statute repeals in direct terms certain sections of a former statute, upon the same general subject, it is equivalent to a declaration that the remaining-sections shall be in force—there being no necessary repugnancy between such remaining sections and the subsequent statute.</p> <p>Cases cited upon the rules applicable to the repeal of statutes by implication.</p>