Source: https://openjurist.org/232/us/310
Timestamp: 2019-04-18 22:53:46+00:00

Document:
UNITED STATES. NO 74. united states v. ROY A. RAINEY. NO 627. ROY A. RAINEY, Piff. in Err., v. UNITED STATES. NO 73. UNITED STATES v. ROY A. RAINEY. NO 628.
Nos. 74, 627, 73, and 628.
Argued January 6 and 7, 1914.
Mr. C. Andrade, Jr., for Roy A. Rainey.
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 3d, 1815 [8 Stat. at L. 228],' 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 Curt. C. C. 454, Fed. Cas. No. 13,799; and see Whitney v. Robertson, 124 U. S. 190, 31 L. ed. 386, 8 Sup. Ct. Rep. 456; Head Money Cases (Edye v. Robertson), 112 U. S. 580, 28 L. ed. 798, 5 Sup. Ct. Rep. 247; Cherokee Tobacco (Boudinot v. United States), 11 Wall. 616, 20 L. ed. 227; Ropes v. Clinch. 8 Blatchf. 304, Fed. Cas. No. 12,041.
Following the practice adopted in the cases previously decided, and treating, as we did in these cases, the United States as here on a cross writ of error complaining of the refusal to allow interest, it follows that the questions asked by the circuit court of appeals, covered by the certificates, need not be answered, and that the judgments of the court below in the cases on direct writ of error in so far as they rejected the claim of interest will be modified to the extent necessary to allow such claim, and in other respects will be affirmed. Therefore the order will be modified and affirmed.

References: v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v.