The Providence news. (Providence [R.I.]) 1891-1906, 1903-08-08
DECIDED
AGAINST
COLLECTOR
United States Must Refund Duty
Which American Sugar Rcfin.
Ing Co. Paid on Cargo.

New York, Aug. s.--Judge George w.
Raw in the United States circuit court
handed down two decisions yesterday,
overruling the demurrers taken by Col
Ieetor George r. Bidwell in the suits OF
the American Sugar Refining company TO
recover duties upon certain sugars
brought from Panay in the Philippines
and from Porto Rico. - -
The refining company sued for SoS.O2t 50
with interest from Oct. IL, 1899, in the
matter OF the Philippine sugar and for
S21, 1852 I'm the Porto Rico sugar, with
interest from April IL, 1899 The allega-
tions OF the plaintiff say that the amounts
were illegally exacted and collected by
duress of the goods. Collector Bidwell
demurred to the complaint on the ground,
in the Panay matter. that when the sugar
was shipped. on March IA. 1899. the Phil
tppine Islands were foreign territory, as
the treaty of Paris was not rauhed by
the Spanish authorities until March ~
and by the Washington authorities unul
The plaintiff argued that no article Is
imported from a foreign country until
Il has actually arrived within the port OF
entry: that the ratification OF the treaty
has a retroactive effect. and that conse-
quently the Philippines were United
States territory. In view OF the ratnca-
ton, as soon as the treaty was signed IN
Paris. Dec. 10. 1898.
Judge Ray, in his opinion. says: The
question is whether or not the Sald SUI
gdrS were SUBJECT 10 the payment oi ahs
duty on their arrival at the port OF New
York Oct. 49, 1899, they having been
shipped I'm the Philippine Islands on
March "a. 1895 and, incidentally, was the
Philippine Islands a foreign country with
In the meaning of the tariff laws at the
time OF the Importation OF said sugar.
1t Is quito clear the opinion goes on,
that the Philippine Islands was a for
eign country at the time the expectation
OF the sugar ended and the Importation
Into the United states commenced. but
II is equally clear that the Philippines
ceased 10 be foreign country when the
sugars arrived AZ the port OF New York"
After quoting several decisions from
the high courts. Judge Ray concludes:
1T would seem that mercha ndise Is 20
be deemed imported on the day when n
arrives a he port of entry and not be-
fore. lhe demurrer Of the defendant
must be overruled with costs So ruled "
The same arguments were advanced
by the collector and the plaintiff In the
Porto Rican ~ gar matter. The sugar
was shipped on April Is. 1879 three days
before Porto Rico became a part Of the
United states. Judge Ray decided 20
overruie the demurrer on the same
grounds as IN the Panay sugar case
adding This court is of the opinion
that the transpOf ta ton Of the goods on
the high seas We an act preliminary 20
importation and not any part OF the Inn
portation. Had the vessel with its cargo
been lost at sea. II is clear that the su-
gars would not have been imported into
the United States nor would they have
been imported had they been thrown
overheard during the stress OF weather" q"
Parsons. Cionson and McIlvaine were
the lawyers for the Sugar Refining com.
many while Gen Burnett. with Assista ut
limited States District Attorney Plat.
argued the case for Collector Bidwoll.
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