503 I^DBBAL .BEFOBTEB. �Bection, and it would have been just as well to have omitted them and to bave said -metals, sîmply, as to bave said metals "not herein otherwise provided for." �It is objected by the plaintiffs that, if the words are con- strued to extend beyond the section, there is nothing for them to operate upon; and that so, they would defeat the object of this proviso; but that can hardly be so. �If examination be made of the conchiding paragraph of schedule E, Eev. St. 467, it will be found that metals, unman- ufactured, not otherwise provided for, pay 20 per cent, ad valorem, and by this provision of section 2503 they pay 9<} per cent, of 25 per cent, ad valorem. �If "tin plates" cannot be included among metals "not herein otherwise provided for," are they included in manu- factures of metals? The phrase is, "ail manufacture» of metals," and is broad enough and inclusive enough to includ» tin plates, which are made or manufaotured from iron and tin; yet still the question remains, are they so included? Was such the intention of oongress, and is such the proper construction of the statute ? We think not, and — First, be- cause they are otherwise specifically provided for, both in section 2504 of the Bevised Statutes, and in section 4 of the act of June 6, 1872, {rom which the provisions of the Revised Statutes in question are copied or taken. Second, because, in section 2 of the act of 1872, these precise words, "ail man- ufactures of metals," are used just as broad and just as in- clusive as in section 2503 of the Bevised Statutes, and yet they do not include "tin plates" therein, because tin plates are afterwards expressly provided for in section 4 of the act, (17 Gen. St. 233,) and subjected to a duty of 15 per cent, ad valorem. It is difficult to see by what fair construc- tion the words "ail manufactures of metals" should be made to include more in section 2503 of the Bevised Statutes than they do in section 2 of the act of June 6, 1872, (17 Gen. St., 231,) from which they are copied Verbatim, with the same context, and made applicable to the same matter; especially as in each case "tin plates" are especially provided for, Third, because congress, in the tariff acts, has not ����
