Evening star. [volume] (Washington, D.C.) 1854-1972, 1904-05-05
PHILIPPINE TARIFF
Important Decision Of Court
of Claims.
DUTIES JUSTLY LEVIED
COUNTRY WAS UNDER ABSOLUTE
MILITARY RULE.
Opinion Affects Similar Claims
Amounting to Nearly 81 ,o0O, 600
Department Officials Gratifed.

In the Court of ca. inns today Justice
Wright handed down s.n opinion affecting
the whole question Of the validity of GUS
toms collections in tire Philippine Islands
on imports from the United States between
the time of the rattle ttion of the treaty
with Spain in February, 1899, and the 9Th
of March, 1862, when Congress, by special
act sanctioned the levying Of duties.
The court holds that tariffs on imports
were rightly levied during the time speci-
fed, as the islands were under military
rule and subject to military restrictions
There was no civil government, it is held
and the power of the commanding officer
to prohibit or restrict trade or commerce
was absolute. Importers, the decision de-
clares. had the privilege OF sailing away
with their goods IL they did not wish to
pay the duty proposed. BY paying
duties, however, they acquiesced in the
right of the military government and the
payment therefore became voluntary one.
Claim for Refund Of Duties.
The suit decided today was that Of War
ner. Barnes & Co., British corporation,
with headquarters at Manila. This COM
pany imported goods largely from New
York and San Francisco. The company
sued the United States In the Court of
Claims for $s1:12d64 tariffs collected at
Manila upon importattons of merchandise
from the United States after the treaty
with Spain and up to November TO- 1901.
less than 100000 in this case is virtually
a decision OF q large number of similar
claims. aggregating approximately 81, GOO 600.
Counsel for the claimants argued In the
Court of Claims that under the authority
OF the insular cases. lately decided by the
Supreme Court of the United States the
levy and collection Of such tariffs was
Illegal for the reason that at the time Of
not foreign country In respect to the
United States after the exchange of ratifi-
cations of the treaty by the governments
OF the United States and Spain.
Tariff Was Justly Levied.
By today's opinion of Justice Wright, the
Court OF Claims, following the decision In
the insular cases decided that the Philip
pine Islands were not foreign country In re-
spect to the United States, but distin-
guished the case from the insular cases.
holding that state OF war existed through
out the islands between the United States
and the Filipinos to the extent that the
treaty with Spain and all other merely
civil law was for the time being suspended
and superseded by military law until such
time as 1t might be possible to establish
civil administrative and judicial authority
" siuoiCc ele cayl law aHo tHal curing
such period Of suspension Of the civil law
the power OF the military commander was
absolute, and that he might lawfully pro-
hfbit or restrict trade or commerce, and,
as condition to commerce within his
military district, might impose contribution
to assist in the expenses OF the war and
such care to INDECENT nan-combatants as
humanity might squire
The court held that the tariffs paid by
Warner, Barnes & &c. were not levied or
collected by virtue OF the statutes of the
United States, nor by authority of any gem
power of the government but We're col
lected solely as a military contribution as
a condition annexed 70 the privilege of i'm
porting goods upon which the duties were
levied. That the President as commander
in-chief of the army and navy, by whose
same powers, in time of war, as other CIV
ilized governments, and that his exercise
of them needed no authority or ratification
by Congress to giveshis acts in that re-
spect effective ,force.s although Congress
did. as matter of fact ratify the same.
erect that the privilege of sailing away
with the goods was nat prohibited to War
ner, Barnes Co., and while 1T was pro-
hibited from landingsthe merchandise with
out nrst making payment of the duties,
TINS did not deprive ths payment Of Its
was acquiescence I'M the payment and use
OF the money. SO paid. and Judgment was
given that plaintiffs could not recover.
01icials Gratifled.
Officials OF the war Department were
very much graitned over the decision OF
the Court OF Claims. The main question
involved was the right OF the military gov
eri.ment OF the Philippines to impose
a. -