Case ID: us-ct-cl_21/html/0504-01.html
Source: Caselaw Access Project
Author: {"author": "Mr. Justice Woods", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

WILLIAM. J. LANDRAM v. THE UNITED STATES.
    (21 C. Cls. R., 128; 118 U. S. R., 81.)
    
      On the defendants’ Appeal.
    
    The question is whether the commission on tax stamps allowed by the fifth section of the act 1st March, 1879, to collectors of internal revenue is subject to the limitations of the second section.
    The court below decides—
    (1.) When Congress insert in a new statute a provision of an existing law with no change in form or phraseology, and with no new context to modify its meaning or enlarge or restrict its operation, it must be interpreted and administered as if Congress had designated it in the usual manner and declared that it should not be repealed by the new enactment.
    (2.) When an existing statutory provision is repeated without modification in a new statute, the legislative purpose is not to enact, but to codify.
    (3.) The fifth section of the Act lsi March, 1879 (20 Stat. L., 329), having been taken verbatim from section 3314, Title XXXV, Revised Statutes, the words “this title” in the act must refer to Title XXXV in the Revised Statutes; and the commission on tax stamps allowed to collectors by the fifth section must be subject to the limitations of the title unaffected by the restrictions of the first section of the act. (The judgment affirmed, 118 IT. S. R., 81.)
    The decision of the court below is affirmed on the same grounds.
   Mr. Justice Woods

delivered the opinion of the Supreme Court, April 19, 1886.