The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1901-12-04

in the meaning of that clause OF The Con-
stitution. If they are neither exports
nor imports, they are still Liable 10 be
taxed by Congress under the ample ahd
comprehensive authority conterre1 by the
Constitution, to lay and collect taxes,
duties, imports and excises
.'In another view, however, the case
presented by the record is whether duty
laid by Congress upon goods arriving at
Porto Rico from New York is a duty
Porto Rico from New York is duty upon
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 certainly creates a
nresumption in favor of the latter theory.
At the same I'll 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 decis-
sive against it being such.
Zone thing, however, is entirely clear
The tax in question was imposed upon
goods imported into Porto Rico, since
it was exacted by the. collector of the
mort of San Juan after the arrival of
the goods within the limits Of that port.
From this moment the duties became pay
able as upon imported merchandise. Now
while an import into one port almost
necessarily involves prior export from
another, still in determining the char
acter of the tax imposed it is important
to consider whether the duty be laid for
the purpose of adding 20 the revenues of
the country from which the export takes
place. or for the benefit of the territory
into which they are imported.
I'm imposing the duty as temporary
expedient, with a proviso that it may be
abolished by the legislative assembly OF
Porto Rico at it's will, Congress thereby
shows that it is undertaking to legislate
for the island temporarily and only until
the local government is put into opera
ton The mere fact that the duty passes
through the hands of the revenue of1cers
of the United States is lmmater1al, IN
view of the requirement that it shall not
be covered into the general fund OF the
treasury. but be held as separate fund
for the government and benefit of Porto
Rico.
1.-THE action is really correiative to
that of Dcwnes VS.. Bidwell in which we
held that Congress could lawfully impose
a duty upon imports from Porto Rico,
notwithstanding the provision of the Con-
stitution that all duties, imposts and ex-
cises shall be uniform throughout the
United States.
1t is not intended by this opinion to
intimate that Congress may lay an eX-
port tax upon merchandise carried from
one State to another. While this does not
seem to be forbidden by the express
words of the Constitution. it would be
extremely difficult, if not impossible, to
lay such tax without violation OF the
first paragraph of article one, section 8,
that all duties. imDosts and excuses
shall be uniform throughout the United
States There is wide difference between
the full and paramount power of Con-
gress in legislating for territory In the
condition of Porto Rico audit power
with respect to the States which is mere
ly incidental to it's right to regulate inter-
state commerce The question, however,
is not involved in this case, and we do
not desire to express an opinion upon 1T
The duties were properly collected and
the action of the circuit court in SuSA
tanning the demurrer to the complaint
was correct. and it is therefore af-
firmed."
Justice White concurred, but rendered
an independent opinion.
Chief Justice Fuller and Justices
Brewer, Harlan and Peckham united in
dissenting opinion in the Dooley case
The opinion was read by the chief JUS
tice and was based on the constitutional
provisions concerning the regulation or
commerce. The chief justice held that
the duties imposed were export, duties
and that the plaintiffs were entitled to
recover.
Congress may lay. local taxes in the
territories, affecting persons and prop
erty therein. or authorize territorial
legislatures to do SO, but it cannot lay
tariff duties on articles exported from
one State to another, or from any state
to foreign countries, or grant power
in that regard it does not possess But
the decision now made recognizes such
powers in Congress as will enable it, by
means of taxation, to exclude the pro-
ducts of Porto Rico from the States as
well as the. roducts of the States from
Porto Rico; and this Notwithstanding it
was held in DeLima VS.. Bidwell that
Porto Rico after the ratification of the
treaty with Spain ceased to be foreign
and became domestic territory"
POCAHoNTAS COAL COMPANY.