The Wichita daily eagle. [volume] (Wichita, Kan.) 1890-1906, 1901-12-03

constitution TO lay and collect taxes.
duties. imports and excuses.
The question VIII ether "a duty laid by
congress upon goods arriving az Porto
Rico from New York Is a duty upon an
export from New York 10 Porto Rico
was not free from doubt. The manner
and the place at which the tax is levied
being a minor consequence.
One thing, however, he added. Is en-
tirely clear. The tax imposed Is on
goods imported into Porto Rico since IL
was eNacted by the collector OF the port
of San Juan after the arrival Of the
goods within the limits OF that port.
From this moment the duties became
payable as upon imported merchandise.
Now while an import into one port al
most necessarily involves prior export
from another. still. in determining the
character OF the tax imposed, it is i'm
portant TO consider whether the duty be
laid for the purpose of adding 10 the rev
enues OF the country from which the
export takes place. OF for the benefit ~
the territory into which they are inn
ported BY the third action Of the For
aker act imposing duties upon merchan-
disc coming into Porto Rico from the
United States il is declared that when
ever the legislative assembly or Porto
Rico shall have enacted and put into
operation a system OF local thNttti'tit ~
meet the necessities of the government
OF Porto Rico by this act established.
and shall by resolution De duly passed.
so notify the president. he shall make
proclamation thereof. and thereupon all
the tariff duties on merchandise and ar
ticles going into Porto Rico shall cease
and from and after such date all such
merchandise and articles shall be entered
at the several ports OF entry free OF
duty"
And by section four. the duties and
taxes collected in Porto Rico I'm pursuance
Of this act shall not be covered into the
general fund Of the treasury. but SHAH
be held as a separate fund and shall he
placed at the disposal OF the president 90
be used for the government and for the
benefit of Porto Rico until the govern
ment Of Porto Rico herein provided for.
shall have been organized. with an mon
eys heretofore collected under the pro
visions hereof, then unexpended shall be
transferred 10 the local treasury Of Porto
Rico.
Now there can be no doubt whatever
that IL the legislative assembly OF Porto
Rico should with the consent of congress,
lay a tax upon goods arriving from
ports Of the United States, sucn tax. f
legally imposed. would be duty upon
imports 10 Porto Rico. and not upon
exports from the United States. and We
think the same result must follow II the
duty be laid by congress "a the interest
and for the benefit Of Porto Rico.
The truth Is that in imposing the duty
as a temporary expedient with a provisO
that Il may be abolished hy the legis-
lative assembly OF Porto Rico az its Will
congress thereby shows that II Is under
taking TO legislate for the island tenn
uorarily and only until the local govern
ment is put into operation. The mere
fact that the duty passes through the
hands OF the revenue officers Of the Jul-
ted States is immaterial IA view ~ tho
requirement that it shall not BE- covered
into the general fund % the treasury.
but b. held as q separate fund for TIE
government and benefit n Porto Rico
The exaction ls really corciafiFe %
that of Downs vs Bl3welI. ln which We
held thar congress could lawfully impose
q duty on imports from Porto Rico. not-
v-lthstanding the provision of the con-
stftution that an duties. imposts and sx-
cIses shall De- uniform throughout TIE
United States.
1T is true that this conclusion vaH
reached by "a majority ~ the court hT
different processes ~ reasoning. but 81
is none the Jess frue that in me conciu-
sion that certain provisions - the enn-
sfitution DID apply to Porto Ric1- ard {
that certain others did nor. there Was j
no difference % opiUion
..Tt b not intended hy fhis opinion t0 4
Intimate that corerces may iay an eE
mort tax upon merfhan1lsc carr'ai from F.
one state te another Nhile this dos
Ha- seem % he forsdden ~ the erFrses 4
worfr ~ tha constitution. t waaid be
arfrarciv 8inicaf. r NOT Impossible. to +
'ar such a taE alfngut s. rtoiafia1 ~ tie
frst paragraph ~ article d eeii1
that Cab dsfieF. iurcsts ED r1
- Uniform throughout -Ee ~
st7ter There Is "a wide deFrfrre br
wren the csN ara r7r7reort r -
-o-Errzs in isrisIafirE fe- territory sH
bower VITA respect 20 fee states wrh
merely ircsderts3 to us r-sat 81 rrFlIafe
Interstate ceurlerre I.f alesttrn- aFr
.rer ie rat Involved i1 f c
rc- deelre 90 ezlTess So cI
2 Thee 64tlea uere rrT e~