I have searched and can't find any Tariff legislation from 1871. Do you have a source?
I'm actually having to re-up my Lexis-Nexus to search the US code on that one & the lower court case - I do recall the lower court was the New York District and the challenge was in 1827/28. My search on the US Nat'l Archives was a pain in the patootie - their database search utility ain't Google.
I've also got a friend at Congressman Doolittle's office pulling up the Record for 1871 for me. I'm not going to have an answer anytime soon, but I will post it when I find it.