The age-herald., 1901-12-03
Supreme Court Holds That t May Levy Taxes on the
 Goods Imported
PHILIPPINES ARE AMERICAN
"Dooley Case No. 2" and the "Fourteen Diamond Ring" Case Are De, cded-Argued Last
 Term.

Washington, December 2,-orinions were rendered in the United States Su- preme Court today in the last two of the insular test cases One of them was that known as the "fourtcen diamond rings case. involving the relationship of the United States to the Philippine Islands from tariff point of view, and the other, what is known as the ''Dooley Case No. 9" involving the constitutionality of the collection of outy on goods shipped from New York to Porto Rico.
 In the former case, the court, through Chief Justice Fuller, holds that the dia- mond rings brought in from the Philip pines ana over which the case arose, should have been exen pt from duty under the Paris treaty, as that treaty made the Philippines American territory. The de- cision in the Philippine case followed closely that of the Philipplne-P Porto Rican case Of last term.
 The Dooley Case.
 Tn the second Dooley case 1t was held that the duty collected on goods carried from New ' ork to Porto Rico was per missible, but that 1t vas in reality a tax for the benefit of the Porto Ricans them selves rather than an export duty as was claimed by the merchants who an- tag oniza6 the government in the case.
 In both cases there were dissenting opinions concurred in by four of the nine justices of the court.
 It is generally believed that the find ing in the Philippine cas- will lead to early efforts to secure legislation for the regulation of cur commercial relations with those isls nds. As the Porto Rico opinion custained the constitutionality of the Foraker act, no such necessity will arise with refer ence to Porto Rico.
 The decision in the Dooley case was rendered by Justice Brown.
 Justice Brown said that the duties levied were attacked on the ground that they violated the clause of the constitu- ton declaring that mo tax or duty shall be laid on articles exported from any State"
 "The court" he said, 'in the case of Woodruff vs. Parham had held that the word impost' in connection with the pro- vision of the constitution that no State shall levy any imposts or duties on i'm ports or exports applied only to articles imported from foreign countries into the United States.
 The Definition of Import.
 This definition of the word of impost had afterward been approved in the case of Brown vs Houston. If then Porto Rico be no longer foreign country un- der the Dingley act, as was held by a majority of the court In Delima vs. Bid well, it is impossible to say that goods carried from New York to Porto Rico can be considered as exported from New York within the meaning of that clause of the constitution. If they are neither exports nor imports they are still liable to be taxed by Congress.
 '"The question whether duty laid by Congress on goods arriving at Porto Rico from New York is duty upon an export from New York or upon an import to Porto Rico. he said, was not free from doubt, the manner in which and the place at which the tax Is levied, being of minor consequence.
 "One thing. however" he added. lis en- tirely clear The tax was imposed on goods imported into Porto Rico since it was exacted by the collector of the port of San Juan"
 nC JuStiSC pOihtcu ouI luI that the tax was not laid to add to the revenues of the country from which the export takes place, but for the benefit of the territory into which they are import ed. He added:
 Congress Has Authority.
 Now there can be no doubt whatever that if the legislative assembly of Porto Rico should. with the consent of Con- ore law fav x,t. from ports of the United States, such tax would be a duty upon imports to Porto Rico and not upon exports from the United States; and we think the same esult must follow if the duty be laid by Congress in the interest and for the benefit of Porto Rico.
 ''It is not intended by this opinion to Intimate that Congress may lay an ex- port tax upon merchandise carried from one state to another There Is a wide difference between the full and para mount power of Congress in legislating for territory in the condition of Porto Rico and its power with respect to the states which is merely incidental to its right to regulate interstate commerce.
 These duties were properly collected and the action of the Circuit Court in sustaining the demurrer to the complaint was correct and it is therefore affirmed. :" Chief Justice Fuller and Justices Brew CT, Harlan and Peckham united in a dis senting opinion in the Dooley case. The opinion was read by the Chief Justice and was based largely upon the consti- tutional provisions concerning the regu- lations of commerce..
 Statistics of Imports.
 Figures obtained at the War Depart ment relative to the trade affected by to- days Supreme Court decisions show that from the beginning of the United States occupancy of the Philippines August 22 1898. up to June 90 last. the total imports into the Philippines from the United States were valued at s1,607, ,4S6. while during the same period the imports from Spain were valued at Sl,s93. .s99 On the other hand the imports into the United States from the Philippines from Sep tember 1, 1898, to December 1. 1901, az gregated sl544S,600. but only s1.S94.523 con sisted of dutiable goods, so that the re-