Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1902-03-03
Continued from Page A.

1924, article 49, U. s. r. s, to the case
in hand. But 4. d. 233S9 prompts the
inquiry whether these cigars are
merchandise shown by manifest OF
vessel to be shipped from Philippines.
In my opinion, this clause OF the deci
sion is applicable only to the class OF
vessels Inerein contemplated, to wit,
tnat class of vessels required by law
to be supplied with q manifest; and
since the Solace is Navy vessel oil
the United States" she would not be
ranked in mat class OF vessels required
by law to exhibit manifests. The en-.
tire body OF our marine law furnishes
repeated illustrations of the sharply
defined distinctions between merchant
vessels and Navy vessels Of the Unit.
ed States; and while the former class
is subjected to many and varied regu.
lations and restrictions, the latter eX
necessitatc rel, are relieved therefrom
| compare, for example, section 2791,
| U. s. r. s. cannot, indeed, con.
Ceive upon what theory II could be
| claimed that "a Navy vessel of the
| United States" should have mani
fest; and as to these cigars there
fore, It was quite impossible that any
manifest should have shown them to
have been shipped from the Philip
pines. for the very obvious reason that
there was no manifest in existence, or
required by law, which could have
should such fact. The principle that
the law does not seek to compel a
man to do that which he cannot pos.
sibly perform, Is not only an establish
ed legal maxim, but also a plain dlc
tate of common sense. THE law IT,
self and the administration of II,
said Sir w. Scott, with reference ia
an alleged infraCtion of the revenue
laws, must yield TO that to which ev
erything must bend-to necessity: the
law, in its most positive and peremp.
tory injunCtiOns, is understood to dis
claim as 1t does in its general aphor.
isms, all intention of compelling them
to impOssibilties, and the administra
ton of laws must adopt the general ex
ception in the consideration of all par
ticular cases" The Generous. Dods
1928.
Conception Of importation.
You suggest, also, that "by referring
W StNllbH Lo'ft htNlStu SlHlultS, ds
amended by section 20 of the Act Of
August 2Sth, 1894, II will be seen that
said section prohibits the importation
of cigars in packages containing less
than 5000 each, and the same would
be considered an illegal importation II
imported in regular merchant YES
sell" This suggestion seems to be In
line with Gust. Reg. 1899, article 443
7. d. 21743. and T. d. 22OS5. 1t Is
J however irrelevant in the present in
quiry, because | gather. as above eX
, planned, that the cigars in question
were brought from the Philippine Isl
ands; and since the Philippine Islands
have ceased to be a foreign country
1t cannot be said that these cigars
were imported" The accepted con
ception of importation" involves the
idea of bringing merchandise into this
country from foreign country, just as
the accepted conception OF "eXpOrta
tion" involves the Iuea of sending mer
chandise out of this country to a for
eign country. AS TO importation. we
find this conception permeating the
Treasury Decisions IT. ID. 1859. 1887
10S93, 2GG29, 2O77l. 2lO3l, 2lO00, 2ll99
2l2S3. 2l2iG, 2l7GG, 224l7. 22i9G, 22S2S
22907, 23l46, 233l7. 23iG5). and as tc
expectation" we find the term re
peatedly used in a sense which in
wolves foreign countries Ct. d. 1865
1929, 2OG12, 2OS37, 2lO02, 2llOO, 2llG9
2llS2, 21i7G, 2233SD. The same view
Is taken by the courts: Kidd VS.. Flag
Ter 81 Fed. Rep. 1863; Woodruff VS.
: Parham, Wall. 1923; Brown VS.. Hons
: ton, ia L. S. 500; p. Coal Co. VS.
Louisiana. 1876 Id. 500; p. Guano Co
VS.. \. Car. III Id. $50; Fairbank VS.. L
= s., lSl Id. 2S3; De Lima vs.. Bidwell
b, 1872 Id. l; The II Diamond Rings. L
, S. S. Ct, Dec, ., 1901; The Seconc
DoOley Case, Id.
Must Release Cigars.
am therefore of the opinion tina
you should detain these cigars unti
the internal revenue stamps snal
: have been affixed, and then delivc
10 them to the claimant, c. II. Brown, am
you are so advised.
Very respectfully,
J. l. DITNNE