
    WILCOX’S CASE.
    (12 C. Cls. R., 495; 95 U. S. R., 661.)
    Irving F. Wilcox, appellee, v. The United States, appellants.
    
      On the defendants’ Appeal.
    
    
      Manufactured tobacco is removed in 1869, 1870, and 1871 from this factories in a revenue district to bonded warehouses at ports of entry. Subsequently the tax thereon is paid to the collector of the latter district. The collector of the district where it toas manufactured claims to share in the commission on the tax collected.
    
    The court below holds: (1) That the Act 20th July, 1868 (15 Stat. L., p. 157, § 73), substituting bonded warehouses at ports of entry for internal-revenue bonded warehouses in different districts, does not relate to the compensation of the revenue officers, and that the claimant was entitled to share in the commissions allowed by the Acts ÍZih July, 1866, and 2d March, 1887 (14 Stat. L., p. 105, § 9; id., p. 473, § 9); (2) That when construing- statutes, the judiciary should not give substantial force to languagemot material to the subject-matter legislated upon if it will establish an incidental change of the law beyond the contemplation of the legislature. Judgment for the claimant. The defendants appeal.
    The judgment of the court below is affirmed, the Supreme Court adopting the language of the ojunion of the Court of Claims.
   Mr. Justice Strong

delivered the opinion of the Supreme Court, January 7, 1878.  