The evening times. [volume] (Washington, D.C.) 1895-1902, 1901-06-28

1. 1863 These duties were exacted under
customs tariff promulgated by order OF
the President January %. 1888. and in
Dooiey IS United States, decided May q,
1901 the Supreme Court held that they
were Illegally exacted, and rendered
Judgment against the United States for
the amount OF all such duties shown to
have been collected in that case between
tie dates as above set out
The authority for the recruitment of
duties by the Secretary Of the Treasury
is contained in section q Of the act Of
June 10. 1890 t2G Stat. 100. which reads:
That whenever it shah be shown to the sat
lsfactioH OF the Secretary Of the Treasury that,
IN any case Of unasCeTtsined or estimated duties.
OF payments made upon appeal more money has
been paid to deposited with d collector Of
customs than has been ascertained by final
liquidation thereof the law required to be paid
or deposited, the Secretary Of the Treasury shall
direct the Treasurer 20 refund and pay the same
out Df any money n The Treasury not otherwise
appropriated.
The same section makes a permanent
indefinite appropriation for such refund
ment-
It is cOntended. with much earnestness.
by these and other claimants that the
permanent annual appropriation for the
repayment TO importers OF excess OF de-
pOsits. contained in section 1853, Revised
Statutes, Is applicable and available to
the Secretary Of the Treasury for the pur-
pose of making these refunds. The terms
OF this appropriation are as follows:
To repay importers the excess Of de-
posits for unascertained duties. or duties
or other moneys paid under protest.
1t IS clear to my mind that the ad-
nainistT=ative customs act OF which section
q, supra, is a part, was intended BY Con-
gress as a complete substitute for al pri-
or legislation on the subject Of the collec-
ton OF the revenues arising under our
tariff laws, and hence by necessary irapli-
cation repealed all prior laws on such
subject If this were not 50, we would
have the strange anomaly OF two pernaa-
nent indefinite appropriations for identi-
caIIy the same object.
Moreover, the language of the apprO-
priati0n contained in section 1853, Revised
Statutes. is bodily taken from section Is
of the act Of June 80. 1864. which section
reads as follows.
That whenever it shall be shown to the sat
isfzction OF the Secretary OF the Treasury that, IN
any case of Un2scertzined duties, or duties or
other moneys paid under protest and appeal Is
heTeinbefore provided, more money has been paid
to the COLLECTOR or person acting as such, than
the Law requires should have been paid, II snail
be the duty Ct the secretary Of the Treasury TO
draw WgrEGlL upon AlG 1fEASuEeI LdFtSE VI
the persons entitled 70 the Overpayment, direct
ing the said Treasurer 20 refund the same out Of
any money IL the Treasury not otherwise appro-
priated-
This section IS thus seen to comprise
+yye srlFsta uriaI and inter-deDendent pro-
visions viz: first. a grant of authority to
the Secretary of the Treasury to refund
certain Duties and other charges; and
second. an appropriation TO pay the du-
ties and other charges 50 refunded. These
provisions were carried into the Revised
Statutes as Two distinct sections, viz J.
{ section 59Iz12, and ,, section 36sS. BY the
. act of June 10. 1885, supra, section 31lz12
containing the grant Of authority, was ex-
. Ia eSSIy repealed. Consequently, theTedt-
ter the Secretary of the Treasury was not
authorized 10 refund any duties TO which
that appropriation, If it still continues in
I force was made applicable The Secre-
tary has no inherent power to refund du-
: ties wrCngfully collected His power to
refund must be found IN a statute.
1t may also be mentioned that no aG-
+ thority for the refundment CT the duties
mentioned in your reference can be pre-
dicated under the act Of March 3. 1873 us
Stat, 1888. for the reason that the proYiS-
ions Of that act are wholly obsolete in
view OF the act Of June lg 1890, supra
1T follows that if YOU are authorized
I TO refund these duties so collected, your
authority therefor Is TO be found IN sec
tofn q Of said customs administrative act
Z Of June 10. 1896, supra.
Z The FeIundment to De made by you
under the terms of this act are confined
/ TO duties paid 10 a collector Of customs
a collector Of customs. under the
terms OF this act. is a civil officer of the
+ United States appointed by the President
and confirmed by the Senate for a speci-
( fed port of entry established by law who
( collects import duties under a law Of Con-
( Sress. and such duties are to be paid into
I The Treasury Of the United States. While
/ il Is true the Supreme Court. IN De Lima
". Bidwell. decided May p last. in ma
jorfty decision OF the court speaking
3 through Justice Brown who delivered The
opinion Of the court and in discuss
4 ing the question as to the war pow
I II of the Government said. a coli
I ieCtGT, though appointed by u mill
( taFy commander, may be presumed to
have tho ordinary power Of q collector
yet do not take it that the court in
/ tended by such language to hold that an
army officer appointed by the military
/ power of the Government to operate ia a
certain territorg-such was the officer