The sun., 1900-12-28
TAXES. OF PORTO RICO.
Synopsis of Cases Before the Supreme
Court,
ARGUMENT TO BEGIN SOON.
Question WheHher OF Not the Consti-
tuition Follows the Flag In
voIved In the Lawsuits
to BE Decided.

New York, Dec. 27.--There will be ar
gued before the supreme court of the
United States at Washington, beginning
Jan. Z, ii series of five suits relating to the
collection of tariff on goods shipped be-
tween the United States and Porto Rico,
which, when decided, will establish prec-
edent which will affect i'll great meas
ure the final decision of the question
whether or not the constitution follows
the nag. This question will not be direct
ly brought up in any of the cases, but
| the points TO be decided are of great I'M
portance inasmuch as they relate to the
right of the president to establish pro-
visional tariff at Porto Rico prior to the
act of congress establishing govern
ment for Porto Rico and also the right
| of congress to impose Il traiH on goods
shipped from one part Of the United
States to another. In this latter point
the plaintiffs assume that Porto Rico is
part of the United States and it is here
that the. question of the constitution and
the flag is indirectly introduced.
With view to including in the argu-
ments all phases of the question and also
to covering the entire period from the
occupation of Porto Rico by the United
States army to the present time, three of
the cases were brought from the court of
claims, where they We're first filed, to the
supreme, court These include the collec-
ton of tariff on goods shipped from the
United States to Porto Rico and also on
goods shipped from Porto Rico here.
At the same time that the decisions in
the five cases cited are rendered the su-
preme court will also render decisions in
two cases which were argued before it,
beginning Dec. II. One of them con-
Germs the tariff between the United States
and the Philippines, thus making inclu.
sve in the matter all of our newly ac'
quired dependencies. This case is EN-
titled The United States versus Fourteen
7 Gold Rings. The second of the two cases
: is entitled Goetz versus the Unitet
. States. and it concerns Porto Rico. Th,
:. two eases together relate to the question
= whether or not the tariff law of 1S0I
: was in force in Porto Rico and the Phil
= ppine Islands after the ratification of tn,
treaty of peace, April. 1899.
a The Lawyers In the Cases.
In spite of the fact that the vital ques
ton involved is whether OF not our de
Tendencies are integral parts of the Unit
IL ed States considerable interest attache
le to the argument betsluse of the fact tina
T. former Secretary of the Treasury Joh
is plaintiffs. Attorney General Griggs wi
/. appear for the United States in all of tn
I'd five cases to he argued Mr.. Curlisl
t. will represent Doolcy. Smith & Co., mel
Il. chants IN Porto Rico and i'll this city
lie and with him, as counsel will be aSst
1k ciated William G.. Choate and .Iosep
Larocque, Jr. The attorney for the tirl
is Henry NJ. Ward,
These two cases are entitled DuOlc.
er Smith 4 Co. versus the United State
IN The first case relates to the recovery
in duties paid in Porto Rico from the da
IL of the ratification of the treaty OF pea,
ed between the United States and Spa
e. to May l, 1900, when the act of congre
ch providing civil government for Por
II. Rico became effective. These duties, a
1T torney for the plaintiff says, We're &C
lst lected at Porto Rico by the military a
he thorities under a customs tariff by /
order of the president and not under II
authority Of any act of congress.
The second suit Of Dooley, Smith
sc Co. is for the recovery of the duties pa
or at Porto Rico OH goods taken the
he from this city between May and Octob
lte of this year, these duties being collect
we by the customs officers under the autho
IN ty of an act of congress passed April
ms this venr nrovidinr civil eovernme
at for Porto Rico, the tariff rate being
OF per cent OF the tariff collected on simil
lie goods shipped here from foreign cou
tries. The question involved i'll this 81
is Had congress any power to impose
duty on goods shipped from one part
10 the United States to another!