New-York tribune., 1901-12-03
THE PORTO RICAN CASE,
GOODS SHIPPED TO THE ISLAND MOI
ExPORTS-JUSTICE BROWNS
OPINION.
fBy The Associated Press.l

Dooley cases involving the constituelohai'S "a
the law Of April u providing for the coiiection
OF duty on articles shipped from the on''eo
States into Porto Rico. The decision was rem
dered by Justice Brown, and sustains the gov
eminent.
Jus+tca Browns opinion held that, as Porto
Rico is not foreign territory. the goods shippeo
to the island are not exports, but, whether eA-
ports or imports the wide range of Congress III
the matter Of taxation was suhclent iol oo
tingency OF this character Al pest ne '"'
the duty was a temporary expedleht anu as -
was explicitly provided In the FORAKER ao' '
the Porto Rfcan Legislature could chahse '
character of the enactment, it was held 'iid'
the Foraker act was merely leglslaliol i'' '
interest of Porto Rico The FORAKER a'' ""'
sustained on the grounds laid down in the
Do,-nes case another of the insular cases ue-
cised at the last term. The decision OF 'he
,ouer court WAS affirmed Justice Brown eN-
n,ic,t1v said that the opinion not to be con-
s+rued as a justification of export duties.
NOT DUTIES ON EXPORTS.
,.+,oo prour said that the duties levied were
attacked on the ground that they violated the
- &c tho constitution declaring that no tax
or duty shall be laid articles exporter Iioiii
any State"
The court. he said in the case of Wooo1uh
We parbam had held that the WORD lfnpor'
in connection with the provisions OIL inc N0
stitution that no State shall levy any imposes
or duties on imports or exports apPheu os
=. .;o1as ;,onorted from foreign countries into
the United States. In that case justice 'ii'
who delivered the opinion Of the court saiu'
If is not too much to say. SO far as research mas
ertended neither the words exports i nHpoi ~
or imposts' are to be found in the discussiom ~ "
this subject. as they have come than foreign
cnmnerce without special form OF Woros tts -
show that foreign commerce is nor Inea ia1s of the
onst;t,rtinn in question its relations to otneI
parts of that instrument or to the 1seUts of the
formation and adoption or 10 Ihy @ ~ ,sa ctions
eminent who took part IN tnese & @ iTtention
existed to prohibit by this clause
This definition of the word imports had after
,,.rd beep annroyed in the case of Brown vs.
Houston Proceeding he said that II, theh'
Porto Rico be no longer a foreign country uhoer
the Dingley act as held by a majority
of the court in De Lima VS.. BidWell IL Is liii-
nossible to say that goods carried from New
York to Porto Rico can be consloereo as ca
norted' from New-York within the meaning "
that clause of the constitution IL theF are
neither exports imports, they are sun llaoie
to be taxed by Congress under the ample anu
coronrehensive authority conferred by the con-
stitution to lay and collect taxes duties I'M
posts and excises.
SUSTAINING THE FORAKER LAW.
The question whether duty laid by Congress
upon goods arriving at Porto Rico from New
York is a duty upon an export from e"-Aofh
or upon an import to Porto Rico. he sald' was
not free from doubt, the manner In which ana
the place at which the tax is levied being OF
minor consequence. He added:
One thing however, is entirely clear. The
tax in question was imposed upon goods import
into porto
collector of the port of San Juan after the al =
rival 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 port almost necessarily lnVolVes
a prior export from another, still, in determn-
ing the character of the tax imposed II is I'M
portant 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
are imported BY the third section of the For
aker act, imposing duties upon merchandise
coming into Porto Rico from the United States,
il is declared that:
Whenever the legislative assembly of Porto Rico
shall have enacted ana pu, INTO @ operaIh pse ~ M
government of Porto Rico by this act established
President he shall make proclamation thereof. and
thereupon all tariff duties on merchandise 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 4:
pursuance of this act :, shall not be covered
into the general fund of the treasury but shall be
the disposal Of the President to be used for the
sUeei the government govern Of Porto Rico. herein pro
Vided for shall have been organized, when al
Hereof. then unexpended shall be transferred tc
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 4 tax upon
goods arriving from ports of tie United States
such tax, If legally imposed, would be duty
upon imports to Porto Rico and not upon ex-
ports from the United States and we think the
same result must follow il the iuty be laid by
Congress in the interest and for the benefit OF
Porto Rico.
The truth is that in imposing the duty
temporary expedient with a proviso hat it may
be abolished by the legislative assembly ot
Porto Rico at its WILL Congress thereby shows
that it is undertaking to legslate for the island
temporarily and only until local government is
put into operation. The mere fact that the
duty passes through the hands of The revenue
| officers or the United States IS immateral ir
| view of the requirement that ii snail not be
| covered into the general fund of the treasury
/but be held separate fund for the govern
ment and benefit of Porto Rico.
The action is really correlative TO that Of
| Downes VS. Bidwell in which we held thai
Congress could lawfully impose a duty On i'm
ports from Porto Rico, Notwithstanding tbs
| provision of the constitution that all duties
| imposts and excuses shall be uniform Throughout
| the United States
| It is true that this conclusion was reached b,
| a majority Of the court by different processes
| of reasoning but 1t is the less true tha
| in the conclusion that certain provisions of tn,
| constitution did apply to Porto Rico, and tha