The Washington times., 1901-08-31
PORTO RICAN SUGAR DUTY.
The Comptroller Advises the Pay
ment of the De Linn Claim.

The Comptroller of the Treasury, Robert
j. Tracewell, yesterday, in an opinion.
overruled the action of the auditor for that
department in reference to the delay in
the payment of the claim of D. A. De Lima
& Co, who according to the decision of
the Supreme Court in the Porto Rican
sugar cases, are entitled to S14, 4,591-A, COW
ering the sum paid into the Treasury as
duty on Porto Rican sugar by that firm
between the time that island became
United States territory and the passage
OF the Foraker act.
TIE Comptroller also held that the claim
of De Lima &; Co. should be paid out of
what is known as the general indefinite
appropriation, without any reference to
Congress, as contended by the Auditor for
the Treasury Department.
The following is the text of Mr.. Trace
wells opinion in part:
The Auditor for the Treasury Depart
ment. on the 5th instant, certified that he
had examined and settled an account be-
tween the United States and F. A De
Lima & Co, wherein he found the sum OF
Sl4 ,5915i due from the United States to
said De Lima * Co.. being the amount OF
a judgment of q United States court for
duties eXacted in excess, with costs,
which sum was held by the auditor pay
able out of the appropriation for Repay
nent to importers, excess of deposits
tCustoms)' and that said amount be re
ported to Congress under section of the
Deficiency Appropriation act of July ~
1851 and that when a warrant issues in
payment of said sum, that it issue in the
name of George r. Bidwell, Collector of
Customs, district of New York. who is
to be charged with said amount when an
appropriation shall have been made
therefor by Congress.
THE effect of this action of the auditor
as above described is TO find the amount
pf he
claim to be appropriated for by Congress
in its discretion. and is not the certitica-
tion of said amount for payment by the
proper authorities of the Treasury.
From the action of the auditor, De
Lima x Co, on the 18th instant. appealed
to this office for revision. The facts IN
the case are:
THE firm of De Lima & Co. were con-
signees of sugars shipped from the Island
of Porto Rico. Upon the arrival OF such
sugars at the port of New York. the col
lector of customs at such port, George K.
Bidwell. claimed and demanded the pay
ment of duties thereon as If they had
been shipped from a foreign country.
The duties so demanded were paid by De
Lima & Co. under protest. Suit was
brought at common law in the United
States Circuit Court for the Southern
District of New York by said De Lima &
Co. against the said George X. Bidwell
in his individual capacity. TO recover back
from him the amount so paid, with inter-
est.
Slcn proceedings were Iidu III Sdlu
case as resulted in holding by the Su-
preme Court of the United States that the
sugars aforesaid were not subject to the
payment of duties, and that De Lima Il
Co. were entitled to recover back the
amount so paid, with interest and costs,
from the said George r. BidWell. That
Judgment was thereafter entered by the
Circuit Court for the Southern District of
New York in accordance with this deci-
sion of the Supreme Court and Its man
date to said Circuit Court. under date of
June s. 1901, ordering and adJudging that
the firm of d. A. De Lima & Co. recover
of George r. Bdwell the sum of Sl4.591.54
and that the plaintiffs have execution
therefor against said Bidwell.
"A certificate of probable cause under
section $50 Revised Statutes was granted
to the defendant. The effect of this GER
tificate is that no execution can issue on
said Judgment against Bidwell, the coll
lector, but the amount so recovered shall
upon final Judgment. be provided for and
paid out of the proper appropriation from
the Treasury.
Section $50, Revised Statutes, reads: