The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1901-08-30
.IUIU|LA AND GUAM OUT.
THE CONSTITUTION HAS NOT YET
REACHED THEM.
The Flag is There But The Treasury
Department Says They VIII Have to
Wait Till Congress Acts.

The Treasury Department still holds
to the position taken by the Supreme
Court of Hawaii in Peacock VS.. Repub-
lie of Hawaii. 1t holds that the tariff
laws and regulations of the United
States do not apply to .Tutuila, and
Guam or to any places acquired by the
United States until Congress expressly
extends them. This is a ruling of the
Treasury Department under date of Au-
gust T. long after the decisions of the
Supreme Court in the Insular cases.
The ruling is as follows;
Treasury Department, August Z, 1901.
Sir: The Department is in receipt of
your letter of the 18th ultimo, trans
hitting the application of the California
and Hawaiian Sugar Refining Company
for the liquidation of certain drawback
entries, numbered 1852 and 2S05, cover
ing shipments of sugar to Guam, and
2704, covering a shipment to Page Page,
Tutuila.
The liquidation of the entries Nos.
1852 and 1905 has been suspended under
Departments decision of June IL, 1901
IT. d. 23119), holding that the Territory
of Hawaii is not a foreign country with
in the meaning of the drawback laws,
and the liquidation of entry No. 2704 is
withheld under a decision of the Com
missioner of Navigation dated Decem-
Der 8, 1900 ct, d. 22661), holding that
tonnage tax is not collectible from ves-
sells arriving from Page Page, it not
being considered by the Bureau to be
a foreign port or place within section IL,
act of June 10, 1886, imposing tonnage
tax.
Guam was coded to the United States
by the treaty of peace between the
United States and Spain, of which rati-
fications were exchanged April IL, 1899.
Tutuila was placed within the juris-
ts1At - he IT,,fN Gfnt do. he
convention concluded December 2, 1899,
between the United States. Great Bri-
tain and Germany.
The Department has held. however,
that territory acquired through con-
quest, treaties, and cession remains
foreign country, so far as customs du-
ties are concerned, until Congress ex-
tends the revenue laws of the United
States over it. While both Guam and
Tutuila are within the jurisdiction of
the United States, the revenue laws
of the United States have not been eX-
tended thereto by Congress.
The Hon. Robert ]. WalAer, Secretary
of the Treasury in letter to collectors
and other officers of the customs, dated
July 20, 1S45, stated:
After the acquisition and occupation
of Louisiana, by an order of the Urea
sury Department, the collector at New
Orleans was directed ito consider Ba-
ton Rouge and other settlements now in
possession of Spain, whether on the
Mississippi, Iberville, the lakes, or the
seacoast, as foreign ports" In the
same order it was declared I'm no in
stance, however, are you to allow draw
back for goods which have been landed,
and may afterwards be exported to
such places" This order was issued by
one of my predecessors, Albert Gala
tin, and was sanctioned by Mr.. Jeffer-
son, then President of the United States
Il Mayo, BAD
1t thus appears that while under the
rulings of the Department Guam and
Tutuila remain foreign territory so far
as customs duties are concerned, they
are not foreign countries with
in the meaning of the drawback laws,
inasmuch as expectations for this pur-
pose must be made to countries with
out the Jurisdiction of the United
States. No drawback can, therefore, be
allowed. The application is denied, and
you will be governed accordingly in all
similar cases.
Respectfully,
o. L. SPAULDING,
Assistant Secretary.
Collector of Customs, San Francisco
California.