United States v. Sapinkow

Citations

• 90 F. 654
• 1898 U.S. App. LEXIS 2519

Syllabus

<p>1. Internal Revenue — Construction of Amendments to Revised Statutes.</p> <p>When a chapter of the Revised Statutes relates to cigars, and the leading section defines cigars to include cigarettes, “within the meaning of this chapter,” a subsequent change in the sections of the chapter by-striking out the original sections of the Revised Statutes, and substituting new sections in place thereof, demands that the amendatory law be treated as-still governed by the statutory definition in the leading section of the Revised Statutes, and criminal sections substituted for sections in the original chapter in the Revised Statutes, and in terms applicable to cigars, apply to cigarettes.</p> <p>3.Revised Statutes — Amendments.</p> <p>A statute amending a section of the Revised Statutes by striking out the same, and substituting other amended provisions therefor, becomes part of the Revised Statutes.</p> <p>3. Same.</p> <p>The case distinguished from decisions under the pension laws, which, by section 5485, Rev. St., made it criminal to charge a greater compensation than was authorized in the title pertaining to pensions (section 4785), in which it was held that a statute enacted subsequent to the Revised Statutes, and repealing section 4785, and fixing- different compensation, rendered the criminal provision (section 5485) unenforceable, because no compensation was provided any longer in the title pertaining to pensions.</p> <p>4. Internal Revenue — Construction of Statutes.</p> <p>The statutory definition of cigars, making them include cigarettes (Rev. St. § 3387) when the term is used in a certain chapter, is not applicable to provisions of the same chapter, which, on their face, show that the term “cigars” is used in contradistinction to “cigarettes,” and exclusive thereof, like Id. § 3394.</p> <p>5. Construction of Statutes — Provisos.</p> <p>The construction of provisos considered. A particular provision held to be a proviso, and not an independent enactment, although