The Montgomery advertiser., 1901-05-28

- was absolutely and mconditionallx in. eorporated into the United, States, he
 said wAs to admit the power to acquire
 and immediately to deny its beneficial
 existence.
 The Treaty Making Power. To hold that the treaty, making pow | CT cannot insert conditions in acquir- | ing would deprive that power of nec- essary attribute. and would confer upon 1t the authority to destroy the Goverr-
 inent of the United States. If millions
 of inhabitants of alien territory, if ac- quired by treaty, can without the de- l sire ar consent of the people of the
 United States. speaking through Con gress, be Immediately and irrevocably I incorporated into the United States, the whole structure of government can be overthrow.
 Justice White cited the Louisiana l purchase act and other instandes where considerable tune elapsed' prior to in | corporation and summarized his views as follows:
 Tt is, then, az 1 think. settled that | the treaty-making power cannot in corporate territory into the United States without the express or implied assent of Congress, but that it may insert in a treaty corditions against immediate incorporation. It must fo1- low that where a treaty contains no conditions for incorporation and above all, wheIe it not only has no such con- ditions. but explicitly provides to the contrary that incorporation does not arise until in the wisdom of Congress it is deemed that the acquired terri tory has reached that state where it is proper that it should enter into and l. s~f AA ~ArA- Ro or,1flx
 Attention was then called to the fact that the treaty of peace express
 iy provided that the civil rights and
 political status of the inhabitants Of
 the islands should be deterfnined by
 Congress; and the conclusion was stat
 ed as follows:
 ''The result of what has been said,
 is that whilst. in an international sense Porto Rico was not foreign country. it was foreign to the United
 States in a domestic. senss, because
 the island had not been incorporated into the United States, but was mere ly appurtenant thereto as possession. As a necessary consequence, the fm- post in question assessed on merchan- disc coming from Porto Rico into the United States after the cession was
 within the power of Congress. and that
 body was not, moreover. as to such ~npost, controlled by the clause >re- quiring that inrposts should be uni- form throughout the United States, in other words. the provision of the Con- stitution just referred to was not ap- plicabre to Congress in iegislating for Porto Rico"
 Justice Gray's Concurrence.
 Justice Gray announced his concur renee in the majority's conclusion in 6A civil government of the United States cannot extend immediately, and of it's own force over territory acquired by war. There must of necessity be transition period. If Congress is not ready to construct e complete govern
 ment of the conquered territory, 1t may establish a temporary govern rlept. which is not subject to all the restrictions of the Constitution"
 The chief dissenting opinion in the, Downes case was announced by .Chief Justice Fuller, Justices Harlan. Brew CT and Peckham Joining il1 the dissent. He sald the majority though widely differing in their reasoning seemed to concur In the view that Porto Rico belongs to the United states. but new ertheiess is not a part of the United States. subject to the provision of the Constitution in respect to tsxes.
 II was said that Congress- in attempt ing to levy these duties was not .ex- ercising power derived from the first clause of Article 8. or restricted by it, because. in dealing with the terri tories, Congress exercises unlimited powers of Government, and moreover, that these duties are merely local taxes. This Court in 1820 when Marshall was Chief Justice toox a different view of the power of Congress fin the matter of laying and collecting taxes, duties, inn posts and excises in the territories and it's ruling has never been over-ruled.
 Tt is said in one of the opinions of the majority that the Chief Justice made certain observations which have occasfoned some embarrassment in other cases I agree that the opinion does seem embarrassing in this case, for 1t is necessary to overru1e that decision in order to reach the result herein announced"
 Cirief Justice Marshall ip that case, in considering the provision requiring that all duties, imposes and excises shall be uniform throughout the United said:
 Marshall,s Opinion.
 Does this term (ths United States) designate the whole or any portion of the American empire? Certainly this question can admit of but one answer. 1t s tne name given to our great re- public. which is composed of States and Territories The District of Co., lumbia, or the territory west of the Missouri, is not less within the United States than Maryland or Pennsylva- mia: and 1t Is not less necessary, on the principles of our Constitution, that uniformity in the imposition of imposts, duties and eXeises should be observed in the one than in the other. Since then the power to lay end collect taxes, which includes direct taxes is obVi ously co-extensiye with the power to lay and collect duties. imposes and sx- cises, and since the latters extend the United States, 1t fol- lows that the power to impose direct taxes also extends throughout the United States"
 The Chief Justice held the territories as well as the District to be part of the United States for purposes of taxation. The proposition that Chief Justice Marshall had erred in his opinion that the rule of uniformity was limitation to the State as such was declared to be wholly unwarranted and quite a num- Der of cases were cited, in which the Supreme Court ana Congress, notably by the thirteenth and fifteenth amend ments to the constitution, had sustain ei tine view that the United States meant territories as well as States.
 Chief Justice held that territories as well as the District be part of the United States for purpose of national taxation.