Source: https://supreme.justia.com/cases/federal/us/232/310/
Timestamp: 2019-04-21 20:13:52+00:00

Document:
of September next following the passage of the act; that the six months' clause applied only to the charterer, and not to the owner of such a yacht, and that the statute does not violate the due process clause of the Fifth Amendment.
The second paragraph of § 37 of the Tariff Act of 1909, giving the owner of a foreign-built yacht an option to pay an ad valorem of 35 percent in lieu of the annual tonnage tax imposed on the use of such yacht by the first paragraph of the section, is separable from the first paragraph, and its validity is not involved in an action to recover the tonnage tax from the owner of a foreign-built yacht who has not availed of the option.
Quaere whether one not the subject of the other contracting power to a treaty with the United States can invoke the protection of that treaty in regard to property rights.
When a treaty is inconsistent with a subsequent act of Congress, the latter will prevail.
The Constitution does not declare that the law established by a treaty shall never be altered or repealed by Congress, and while good faith may cause Congress to refrain from making any change in such law, if it does so, its enactment becomes the law.
Although the other contracting power to a treaty may have ground for complaint if Congress passes a law changing the law established by the treaty, every person is still bound to obey the latest law passed.
No person acquires any vested right to the continued operation of a treaty.
Even if there is judicial power to inquire whether a provision in a duly promulgated act of Congress raising revenue originated in the House of Representatives in accordance with Art. I, § 7 of the Constitution, it is sufficient if it appears that it was an amendment in the Senate to an act that originated in the House; and, after the act has been enrolled and duly authenticated, the court will not inquire whether the amendment was or was not outside the purposes of the original bill.
Where on direct appeal from the Circuit Court by one party based on constitutional questions, the whole case can be disposed of, the questions certified by the circuit court of appeals on an appeal taken by the other party need not be answered, and the judgment of the Circuit Court can be modified to the extent necessary and affirmed.
a tax on the use of foreign-built yachts and the liability of the owner for such tax, are stated in the opinion.
"During the period from the said 25th day of June, 1908, the date when the defendant purchased the said yacht, to the first day of September, 1910, the yacht was used by the defendant both in the waters of the United States and in the waters of foreign countries, as well as on the high seas, and in the year immediately preceding the first day of September, 1910, the said yacht was used by the defendant continuously in the waters of the United States, except for the period from June 20, 1910, to July 30, 1910, when she was used by the defendant on a cruise to the Gulf of St.Lawrence."
"insofar as it lays a duty of 35 percent ad valorem, is a direct tax and void because not apportioned, in contravention of Article I, § 2, and Article I, § 9, of the Constitution of the United States."
"In lieu of the annual tax above prescribed the owner of any foreign-built yacht, pleasure boat, or vessel above described may pay a duty of thirty-five percentum ad valorem thereon, and such yacht, pleasure boat or vessel shall thereupon be entitled to all the privileges and shall be subject to all the requirements prescribed by sections forty-two hundred and fourteen, forty-two hundred and fifteen, forty-two hundred and seventeen, and forty-two hundred and eighteen of the Revised Statutes and Acts amendatory thereto, in the same manner as if said yacht had been built in the United States, and shall be subject to tonnage duty and light money only in the same manner as if said yacht had been built in the United States."
seem to be a duty on imports, and such duties are not held to be direct taxes requiring apportionment. But it is unnecessary to pass upon this question. These actions are for the recovery of the annual tonnage tax, and the validity of the ad valorem tax is not involved. The provisions concerning that tax are separable from those concerning the annual tax. The one is not dependent upon the other, and there is no indication that Congress would not have adopted the one without the other. Under such conditions, it is well settled that unconstitutional provisions may be separated from legal provisions and effect be given to the latter."
Fifth, that error was committed in not holding that enforcement of the tax "would destroy rights vested in the defendant under the British Treaty of July 3," and would for such reason "deprive the defendant of his property without due process of law." The court below adequately disposed of this contention upon reasons which we also approve and adopt.
"The defendant does not claim to be a British subject, and it is by no means clear that he is entitled to invoke the protection of the treaty. But, however that may be, it is well settled that, when a treaty is inconsistent with a subsequent act of Congress, the latter will prevail. Taylor v. Morton, 2 Curtis 454, and see Whitney v. Robertson, 124 U. S. 190; Head Money Cases, 112 U. S. 580; Cherokee Tobacco Case, 11 Wall. 616; Ropes v. Clinch, 8 Blatchf. 304."
every person is bound to obey the law. And as a corollary it follows that no person acquires any vested right to the continued operation of a treaty."
"as it is a bill for raising revenue, and it originated in the Senate and not in the House of Representatives, in contravention to Article I, § 7, of the Constitution of the United States."
"I am also satisfied that the section in question is not void as a bill for raising revenue originating in the Senate, and not in the House of Representatives. It appears that the section was proposed by the Senate as an amendment to a bill for raising revenue which originated in the House. That is sufficient. Having become an enrolled and duly authenticated act of Congress, it is not for this Court to determine whether the amendment was or was not outside the purposes of the original bill."

References: § 37
 § 7
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 § 9
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 § 7