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United States v. Barnes, 222 U.S. 513 (1912)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. Barnes, 222 U.S. 513 (1912)
United States v. Barnes No. 565 Argued October 24, 1911 Decided January 9, 1912 222 U.S. 513
ERROR TO THE DISTRICT COURT OF THE UNITED STATES
FOR THE WESTERN DISTRICT OF KENTUCKY
Syllabus
The maxim expressio unius est exclusio alterius is a rule of construction, and not of substantive law, and serves only as an aid in discovering legislative intent when not otherwise manifest.
The mention in the Oleomargarine Act of August 2, 1886, c. 840, 24 Stat. 209, 3, of certain specified sections of the Revised Statutes, which relate to special taxes, as applicable to the special taxes imposed by § 3, may exclude other sections relating to special taxes but does not exclude as inapplicable to the collection of the taxes imposed by, and enforcement of, the Oleomargarine Act, § 3177, Rev.Stat., which is general in its terms, and relates to all articles and objects subject to internal revenue tax.
In view of the custom of embodying national legislation in codes and systematic collections of general rules, it is the settled rule of decision of this Court that subsequent legislation upon a subject covered by a previous codification carries the implication that general rules are not superseded by such subsequent legislation except where it clearly appears.
Where there is a codification of revenue laws to prevent fraud, the inference is that subsequent legislation is auxiliary to the earlier, and only in case of manifest repugnancy will it be construed as an abrogation thereof. Wood v. United States, 16 Pet. 342, 363.
The facts, which involve the construction of the Oleomargarine Act of 1886, and the applicability of § 3177, Rev.Stat., are stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Barnes, 222 U.S. 513 (1912) in 222 U.S. 513 222 U.S. 516. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=SCJ744ME19NS9RI.
MLA: U.S. Supreme Court. "Syllabus." United States v. Barnes, 222 U.S. 513 (1912), in 222 U.S. 513, page 222 U.S. 516. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=SCJ744ME19NS9RI.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Barnes, 222 U.S. 513 (1912). cited in 1912, 222 U.S. 513, pp.222 U.S. 516. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=SCJ744ME19NS9RI.
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