Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1902-03-26

as we then held lin the De Lima easel
b. has no application to actions against
the collector for duties exacted upon
goods which were not imported at all.
Such cases. although arising under the
revenue laws, are not within the pur.
view of the customs administrative
act; as Tor such cases there is still
common.law right of action against the
collector, and we think also by appli.
cation to the Court OF Claims"
In order to determine, therefore,
whether the Board has jurisdiction to
decide this protest, we must first In.
quire whether or not the iron here in
question was imported into the United
States. AS to this. think the Ian.
guage used by the Supreme Court in
the case of Downes VS.. Bidwell GS2
U. s.. PAD, where the question arose
as to the constitutionality of the Fora.
ker Act, is conclusive.
The court said ID. 2i9):
"lf Porto Rico be part of the Unit.
ed States, the Foraker Act imposing
duties upon its products is unconsti.
tional, not only by reason Of a viola.
ton of the uniformity clause. but be.
cause by section Q vessels bound to
or from one State can not be Obliged
to enter, clear, or pay duties in anoth.
err"
It was held. however. that the For.
aker Act was constitutional. and that
products of Porto Rico coming to this
country were imports subject to the
duty levied thereby. The court in its
conclusion said
I'VE are therefore of opinion that
the Island of Porto Rico is territory
appurtenant and belonging to the
United States, but not a part of tha
United States within the revenue
clauses of the Constitution; that the
Foraker Act is constitutional. so far
as II imposes duties upon imports from
| such island. and that the plaintiff can
not recover back the duties exacted iu
[ this case"
/ can find no dictum in these cases
which lays down the principle that
where duties are eXacted on merchan
disc imported into or from the insular
I possessions after Congress had pro
vided for the same the word import
ed" in the administrative act has any
different meaning from that of the
word imports" in section 500, and, as
in the Downes case, the court held
that the goods were imported. we have
before us a case involving the classif.
cation of imported merchandise. and
we undoubtedly have sole Jurisdiction
of that subject. II the word "import.
ed" as used by Justice Brownsin the
De Lima case, at page 179, where he
says, Had the sugars in this case
been admittedly unprecedented Is.
brought into New York from confes
sedly foreign country" means brought
from a foreign country, inasmuch as
the learned judge has thus defined It
in the De Lima case. he must be as.
sumed to have had his definition In
mind when he said in the Downes case
that 'the Foraker Act is constitution
al. so far as II imposes duties upon i'm
ports from such island"
Nowhere in the opinion is there
Porto Rico anything but a foreign
anything to show that he considered
countr," and Justice Gray, in writing
the concurring opinion, said:
so long as Congress has not incor
porated the territory into the United
States, neither military occupation nor
cession by treaty makes the conquered
territory domestic territory, in the
sense of the revenue laws. But those
laws concerning foreign countries
remain applicable to the conquered ter
ritory until changed by Congress. Sucl'
was the unanimous opinion of this
court, as declared by Chief Justice
; fancy, in Fleming VS.. Page % How.
603. GID.
From these decisions believe II fol
lows:
!. That where the sole question
raised in the protest is as to whether
or not the merchandise has been i'm
ported. the Board has no Jurisdiction
2. That where two questions are In
volved, one as TO whether the merchau
disc has been imported and the Other
as 10 the value of the goods or as tC
the rate and amount of duty assess
able thereon, the Board has power a.
to determine whether the merchan
disc has been imported, and (2) to eX
anime into and decide the second ques
ton II II decides the first in the affirm
alive.
In G. A. 1867, this Board held tha'
II had no jurisdiction over a protes
which raised the sole question wheth
er Porto Rico Is a foreign country
within the meaning of the tariff laws
mis- ruling followed the authorize
above cited.
In G. A. SOAP, the Board held that L
a IN HDH-p IN N y, n, M