eration of irreconcilable conflicting provisions, if both were enacted at the same time, the last in order or arrangement controls. Id. (citing pi Equator M & S Co., Fed. l iz Cas. No. 5931; n re ichards, 96 Fed. 93 939;in re Tune, 115 Fed. 906, 911g/nited States Jack- son, 143 Fed. 783;ifoward I Bangor & A.