The Honolulu republican. [volume] (Honolulu, T.H.) 1900-1902, 1901-08-30
ANOMALOUS TRADE CONDITIONS
WITH GBlM AND plGO pAeO
Treated as Foreign Countries for
Duties sut Not For Expert Draw
back Privileges

The Treasury Department has re
Gently made rather extraordinary
ruling regarding drawbacks from
goods exported from the United
States 10 the islands of Guam and Tu-
tuila. which under the rulings OF the
department are treated as foreign ter
ritory as far as the duties on goods
20. but as countries within the juris-
diction OF the United States with re-
gard to drawback
The decision was made at the re
quest OF the Collector OF Customs OF
the port OF San Francisco. and is as
follows:
Treasury Department, Aug. Z, 1901.
Sir:-The Department Is in receipt
Of your letter OF the 18th ultimo.
transmitting the application of the
California and Hawaiian Sugar Rein
ing Company for the liquidation Of Ger
tain drawback entries. numbered 1882
and 2SO5. covering shipments OF sugar
TO Guam. and 2704. covering ship
ment TO Page Page. Tutuila
The liquidation OF the entries Nos.
IeS2 and 2S05 has been suspended I'M
der Departments decision of June u
1901 1T. d. 23119l. holding that the
Territory OF Hawaii is not a foreign
country within the meaning of the
drawback laws. and the liquidation of
entry No. 2704 is withheld under de
cision OF the Commissioner Of Naviga
ton dated December S, 1900 IT. d.
22661). holding that tonnage tax is not
collectible from vessels arriving from
Page Page. ii not being considered by
the Bureau 10 be a foreign port or
place within section II, act OF June
Is. 1856. imposing tonnage tax.
Guam was coded to the United
States by the treaty OF peace between
the United States and Spain. OF which
notifications were exchanged April II.
1899.
Tutuila was placed within the jurls,
dietion of the United States under
the convention concluded December 2.
1899. between the United States. Great
Britain. and Germany.
The Department has held. however,
that territory acquired through CON
quest. treaties, and cession remains
foreign country. so far as customs
duties are concerned, until Congress
extends the revenue laws OF the Unit.
ed States over it. While both Guam
and Tutuila are within the jurisdic-
ton OF the United States. the revenue
laws Of the United States have not
been extended thereto by Congress.
The Hon. Robert ]. Walker, Secre-
tary of the Treasury. In a letter &c
collectors and other officers OF the
customs. dated July 90. 1S45. stated:
After the acquisition and occupation
of Louisiana, by an order OF the Treas
ury Department. the collector at New
Orleans was directed ito consider
Baton 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: In
no instance, however. are you to al.
low drawback for goods which have
been landed, and may afterwards be
exported to such places" This order
was issued by one Of my predecessors
Albert Gallatin. and was sanctioned by
Mr.. Jefferson, then President of the
United States. q Mayo. 1851
II 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 within
the meaning OF the drawback laws. in
asmuch 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 viii be governed accordingly
in all similar cases,
Respectfully.
o. L. SPAULDING.
t6zY5 Assistant CaoroEo.,