The Saint Paul globe. (St. Paul, Minn.) 1896-1905, 1901-04-16
HAVH| IS A TERRITORY
20 HELD IN EFFECT IN AN OLtDER
OF THE FEDERAL SUPREME
COURT
ATTACHED TO NINTH CIRCUIT
DECISION IN SUPREME COURT OF
THE ISLANDS IS THEREBY
OVERRULED
REVENUE LAW TURNED DOWN
Imposition of Stamp Taxes on Ex-
port Bills of Lading Is Com
trary to the COnsti-
tuition.

WASHINGTON, April 15.-The supreme
eourt through Chief Justice Fuller today
Issued an order granting leave to file
q motion for rule against the circuit
court of appeals for the ninth circuit 10
permit the filing of an appeal in that
court from decision of the supreme
court of Hawaii in the Wilder Steam
ship company case. TIE rule was made
returnable May 49, Previous to this ac-
tion a rule was promulgated attaching
the territory of Hawaii to the Ninth
circuit with headquarters at San F. an
cisco.
The action of the court in assigning the
territory of Hawaii to the Ninth jud ciaI
circuit and at the same time issuing a
rule to the circuit court of appeals to
show cause why it should not take juris-
diction of an admiralty case originating
IN Hawaii, involves an interesting gem
eral question relating to our new terri
Sorlal acquisitions The application in
this case was made by Duane E. Fox
In behalf of the Wilder Steamship Com
pany of Hawaii against Hind. Spreckels
and others. Under the act of 1891 or
ganlzing the circuit court Of appeals, that
body would govern jurisdiction in ap-
peals from the supreme courts of terri
tories, and the supreme court was given
authority to assign the territories to the
several circuits. But the courts in the
territory of Hawaii were organized by the
act of April 80, 1900, on a different basis
from other territories. and the same
distinction was made as in courts of a
state as to writS of error and appeals
and the supreme court Of the United
States made no order assigning the ter
ritory. The act also provided that cases
pending at the date of the organization
of the territory should be carried on to
final judgment and execution in the
corresponding courts Of the telr.tory 1t
I also established district court, having
the jurisdiction of United States circuit
court and district courts. The supIer re
court of the territory rendered judgms MT
for $55,O00 against the Wilder Steamship
company, and when the company at
tempted to appeal to the circuit c,u-t of
appeals on April l, 1900, refused to enter
tain the appeal, holding that the judg-
I nent of the territorial court was final
STAMP TAX DECISION.
WASHINGTON, April 15.-In the Unit
ed States supreme court an opinion was
handed down in the case of Fair5ank
VS.. The United States. The case involved
the constitutiOnality of the war revenue
law Imposing tax upon export bills
of lading. The court decided against
the government, holding that provision
OF the law unconstitutional. The opinion
was handed down by Justice Brewer and
Justices Harlan, Gray, White and Nc
Kenna dissented.
The case came to the supreme court
from the United States district court for
Minnesota. The decision of that court
sustained the validity Of the law i'm
posing a tax of 10 cents on export bills
of lading, Fairbank being fined $25 for
his supposed offense. He is an agent
of the Northern Pacific Railroad company
and was convicted CT violating the law in
March, 1890, the specific charge being that
of issuing bills of lading on wheat to be
exported to England, without attaching
the stamp to them as required oy law.
The tax was resisted on the ground that
it violates the provision of the constftu-
ton requiring that mo tax or duty shall
be laid on articles exported from any
other state"
The substance of the courts decision
was embraced in the concluding para
graph, which is as follows:
I'VE are Of opinion that a stamp tax
on foreign bill of lading is in sab tance
and effect equivalent to tax on the ar
ticles included in that bill of lading, and
therefore tax or duty on exports and in
conflict with the constitutional prohibi-
ton
The judgment of the district court was
reversed and the case remanded, with in
structions to grant a new trial.
OF WIDE EFFECT.
In the course Of his opinion Justice
Brewer took cognizance of the conten-
tion that if the duty on foreign bills Of
1ading is not sustained it will follow that
tonnage taxes and stamp duties on man
ifests must fail also.
1.-The validity of such taxes is not be-
fore us for determination he said,
land therefore we must decline to ex-
press any opinion thereon, and yet it
may not be improper to say that even
sc fh6 cd roSII1t r
furnishes no reason for not recognizing
that which, in our Judgment, is the true
construction of the constitutional limita-
ton
Justice Harlan delivered the opinion of
the dissenting justices, basing 1t upon the
ground that the precedents justify the
tax on foreign bills. Justice Brown con-
Cured only in the result reached by tie
majority.
SOME DIVORCE RULINGS
The United States supreme court today
decided number of cases involving the
validity in one state of divorce DEGREES
granted in other states. The court he'd
practically that in cases In which the
decree is granted in states where the
husband and wife have made their legal
residence it, is valid in any part of the
United States, but that in other cases N
which there is no legal residence in the
state in which the decree is granted they
are invalid. The opinions were handed
down by Justice Gray, and involved TIE
cases of Atherton VS.. Atherton, Bel VS.
Bel, and Streitwof VS.. Stretwolf. In
the Atherton case the husband obtained
a decree of divorce in the state of Ken
tucky, where they had resided as hus.
band and wife, after the wife had left
the husband and gone to the home of
her parents in Chiffon, N. Y. In his
opinion Justice Gray called attention tc
and laid stress upon the fact that Ken
tucky was the place of their marital res
idence, and he also brought out the fact
that notice of the husbands petition fol
divorce had been forwarded to New York
and that she had made no response The
Kentucky court thereupon had granted
the decree The question involved was
ne said, whether the decree was valid in
New York, the question having been
raised by counter proceedings of the
wife for divorce in New York He con.
Guided that owing to the fact of her for
Eaer residence in Kentucky and the fact
that due notice had been given her. Mrs