New-York tribune., 1901-12-03
ararranb of Article I Section S, that "all duties,

-. 90 oxo;ses shall be uniform through
out the United States" There Is "loe olher
ence between the full and paramount power OF
Congress in Iegisating for territory IN the
condition of Porto Rico and its power with
respect to the States which is merely incidental
to its right to regulate Interstate coniih7rce'
The question, however is not involved In this
case and we do not desire to express an
opinion upon it. These duties were properly
oo,1sc+ad and the action of the Circuit Court In
sustaining the demurrer to the complaint was
correct and it is therefore afflrmeo.
Justice White concurred in the result put oe-
livered an Independent opinion.
FOUR JUSTICES DISSENT.
Chief Justice Fuller and Justices Brewer Har-
Ian and Peckham united in dissenting opih'on'
The opinion was read by the Chief Justice' ana
was based largely upon the CONSTITUTIONS pro-
visions concerning the regulations OF commerce
He said
The mower to regulate interstate commerce
granted in order tnat Ia .raoe d,ecriminating
States might be left free from oisci .iS
legisation and not to impart the power 70
create antagonistic commercial earanoo Of
tween them. The prohibition OF preielehce oA
ports was coupled with the prohibition OF taxa
ton on articles exported Ihe clllZehs s,,. on eo
State were declared eneea ei1lens i in the several
States" and that included the I.sn. VI ..s t.Si 90
and egress and the enjoyment OF the prNheses
of trade and commerce
Further on the opinion says:
Tho proh,bttion on Congress Is explicit anu
nottceably different from the prohlni.lon on Tue
Stetes The State is forbidden to lay any I'M
posts or duties: Congress is forpleaeh 10 iay
hany tax or duty" The State Is roroluoei II ioIi'
,svinp imposts or duties imports or ex.
norts': that is articles coming into or gong o.
of the United States Congress IS Se. .oa Two
tar "articles exported from any Stare: me
nIain language of the constitution shouiu nol oe
made blank paper by construction anu i's sp'
ctfc mandate ought to be opeyeo.
Taking up the plea that the duties In thls case
were laid not on articles exported from lhe Sla'e
Of Naw-York but on articles imported into
Porto Rico the Chief Justice said the language
used orecluded this contention. The geographical
origin of the shipment controls, and it is not
material whether the duties were collectapie at
the place of expectation or at Porto Rico. Ihey
were imposed on articles exported from the
State Of New-York, and before the aftlcies hau
reached their ultimate destination ana peeii
mingled with the common mass OF properly oh
the island.
The dissenting opinion concluded as Iolio"S'
The proposition that because the proceeds OF
| thase duties were to be used for the benefit OF
porto Pico thew must be regarded as If laid by
Porto Rico itself with the consent OF Congress
and were therefore lawful, Will not pear eNaiii-
| lnation.
Congress NAV lay local taxes in the Territories.
thorize Territorial legislatures to do so. but 1t
| oo,,o+ Law tariff duties on articles exported
| from one State to another. or from any state TO
| tbe Territories or from any State to foreign
| countries, grant power IN that regard WhiSli
| it does not possess But the decision now maze
| recognizes such powers in Congress as VIII en-
| able It by means of taxation. to exclude the
products of Porto Rico from the states as Wen
| as the products of the States from Porto hico;
| and this notwithstanding 1t was held In De
| Lima VS. Bidwell that Porto Rico after the rati-
| fcation of the treaty with Spain ceased 10 De
| foreign and became domestic territory
We think il clear this record that plalntlIs
were entitled to recover. and that the judgment
| should be reversed.
| ORIGIN OF THE SUIT.
| This case grows out of the imposition of tariff
duties on goods shipped from New-fork 10
| Porto Rico from May /. 1900, to October 70. OF
| the same year, under the act of April j.. l9oo
! providing revenues and civil government for
| Porto Rico the sum involved being 81 ,433 This
! money was collected in Porto Rico on goods
| shipped TO that port by Dooley, Smith & Co. to
| their agent in San Juan. The collections were
! imposed under that portion of the law In ques-
| ton which provides that all merchandise COM
! ing into Porto Rico from the United states
| shall be entered at the several ports Of entry
! upon payment Of II per cent of the duties which
! are required be levied. collected and paid
/ upon like articles OF merchandise imported from
/ foreign countries into the United States under
/ the Dingley Tariff law"
! Dooiey Smith & Co. brought suit in the Cir
| cult Court of the United States for the Southern
! District of New York to recover the money paid
by them, which they declared had been wrong
| fully collected at San Juan. To their petition
the United States demurred on the ground that
the court had no jurisdiction of the subject OF
! the action, and the further ground that the
| complaint did state facts sufficient to CON
/ stitute a cause of action. Judge Lacombe. of the
/ New-York Court, sustained the demurrer upon
the second point. The case was carried from
his court to the Supreme Court. The conten-
ton on the part of Dooiey's counsel was that
Congress had not the power under the constitu-
ton to impose taxes duties such were
| levied under the act of April II upon articles
taken into Porto Rican ports from other parts
! of the United States, Porto Rico being In
| tegral portion of the nation.
CTSTON HOTSE RID ACCE PIED