Evening star. [volume] (Washington, D.C.) 1854-1972, 1901-12-02
the power limited to duties on foreign I'M

conferred is curiously rendered nugatory
| by the subsequent clause OF the ninth Sec
ton, which declares that tax shall be
laid on articles exported from any state, for
no article can be imported from one state
| into another which is not at the same time
/ exported from the former. But If we give
1 to the word impost as used In the frst-men-
! toned clause the definition of Chief Justice
! Marshall and to the word export the cores
ponding idea of something carried out OF
| the United States, We have In the power
| to lay duties and imports from abroad and
| the prohibition to lay such duties and ex-
ports to other countries the power and its
| limitations concerning imposts.
Researches of the Court.
| 1T Is not too much to say, far as our
research has extended. neither the word
| export, import or impost Is to be found in
the discussion on this subject. as they have
! come down to US from that time in refer
ence to other than foreign commerce with
out some special form of words to show
| that foreign commerce is not meant.
| Whether we look, then, to the terms OF the
| clause OF the Constitution in question or
| to Its relation to other parts of that instru-
| ment, or to the history of its formation and
/ adoption, or to the comment of the eminent
| men who took part in those transactions.
| We are forced to the conclusion that no in
/ tention existed to prohibit by this clause
! fthat no state shall without the consent Of
| Congress levy any impost or duty upon any
| export or import), the right OF one state
4
! other This definition of the word impost
| was afterward approved in Brown agt.
Houston.
| 1T follows and Is the logical sequence of
| the case of Woodruff vs.. Parham that the
word export should be given a correlative
| meaning and applied only to goods exported
to foreign country: If. then. Porto Rico
| be no longer foreign country under the
| Dingley act. as was held by a majority of
| this court, then Ode Lima BidwelD. we
| find 1t impossible to say that goods carried
1 from Nnxr- Vnr 80 d. D hx,p
| sidered as exported from New York within
| the meaning of that clause of the Constitu-
/ ton.
] IF they are neither exports or imports,
/ they are still liable to be taxed by Congress
under the ample and comprehensive
| authority conferred by the Constitution, to
lay and collect taxes, duties, imposts and
| excuses
| In another view, however, the case pre-
! scented by the records is whether duty
laid by Congress upon goods arriving at
| Porto Rico from New York is a duty on an
export from New York or upon an import
! to Porto Rico
THE fact that the duty Is exacted upon
the arrival of the goods at San Juan GER
| tafnly creates presumption in favor Of
| the latter theory. At the same time it is
possible that it may also be duty upon
| an export. The mere fact that the duty
| is not laid at the port Of departure is by
| no means decisive against its being such.
| 1t is too clear for argument that if ves-
| sells bound for foreign country were COM
| PEELED TO stop at an intermediate port and
| pay into the treasury of the United States
| a duty upon their cargoes such duty would
| be tax upon an export and the place of
its exaction would be of little Significance.
The manner in which, and the place at
| which the tax is levied are of minor con-
| sequence.
Thus in Brown against Maryland, 1t was
| held that an act of a state legislature re-
| quiring Importers Of foreign goods to take
out a license was a violation of the Con-
| stitutiOn declaring that state shall, with
| out the consent of Congress, lay any i'm
| pest or duty on imports exports; and in
| the case of Fairbanks against the United
! States. We held that discriminating stamp
tax upon bills Of lading covering goods to
| be carried to a foreign country was a tax
| upon such exports within the same pro-
| vision of the Constitution.
Duties Become Due.
| cone thing u.s. however, entirely clear.
| The tax In question was imposed upon
goods imported into Porto Rico since 1t was
exacted 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 a prior export
from another. still in determining. the char
acter of the tax imposed 1T is important to
consider whether the duty be laid for the
purpose of adding to the Revenues of the
country from WHICH the export takes place
! or for the benefit Of the territory into
| which they imported.
| by the third section of the Foraker act
imposing duties upon merchandise coming
into Porto Rico from the United States it
is declared that whenever the legislative
assembly of Porto Rico shall have enacted
and put into action system of local taxa
ton to meet the necessities of the govern
ment of Porto Rico by this act established
and shall by resolution duly passed so no.
tify the President. he shall make proclama-
ton thereof and -thereupon all tariff duties
on merchandise and articles going into
Porto Rice from the United States or com
Ing into the United States from Porto
! Rlco snail cease, and from and after such
date all such merchandise and articles shall
De entered at the several ports Of entry
free Of duty And by section f. the duties
and taxes collected in Porto Rico in pur-
suance of this act, less the cost Of COL
Letting the same, and the gross amount of
all collections and taxes in the United
| States upon articles or merchandise COM
ing from Porto Rico shall not be covered
into the general fund of the treasury, but
snail be held as separate fund and sail
| be placed at the disposal of the President
to be used for the government and benefit
of Porto Rico until the government of
Porto Rico, herein provided for shall have
been organized when all moneys hereto
fore collected under the provisions hereof
then unexpended shall be transferred to
the local treasury of Porto Rico
Now, there can be no doubt whatever
that If the legislative assembly of Porto
Rico should. with the consent of Congress.
lay tax upon goods arriving from ports
of the United States such tax, If legally
imposed, would be a duty upon imports to
Porto Rico and not upon exports from the
United States; and we think the same re-
suit must follow if the duty be laid by Con-
gress in the interests and for the benefit Of
Porto Rico.
! THE truth Is that In imposing the duty as
temporary expedienr, with a proviso that
1t may be abolished by the legislative as
sembly of Porto Rico at Its will. Congress
thereby shows that 1t is undertaking to leg
islate for the island temporarily and only
until the local government is put into OPP
Grafton.
THE mere fact that the duty passes
through the hands of the revenue officers
of the United States Is immaterial, in view
Of the requirements that it shall not be
covered into the general fund Of the treas
ury. but be held as separate fund for the
government and benefit of Porto Rico.
| Correlative to Downes Case.
1.-THE action Is really correlative to that
of Downes VS.. Bidwell, in which we held
that Congress could lawfully impose a duty
upon imports from Porto Rico, notwith-