Source: https://supreme.justia.com/cases/federal/us/234/627/
Timestamp: 2019-04-25 19:45:48+00:00

Document:
The United States may not be sued in the courts of this country without its consent.
Whether the United States is in legal effect a party is not always determined by whether it appears as a party on the record, but by the effect of the decree that can be rendered.
A state which happens to operate sugar plantations by its convict labor may not review the action of the Secretary of the Treasury in determining the rate of duty to be collected on foreign sugar any more than any other producer of sugar may do so.
A suit against the Secretary of the Treasury to review his action in determining the rate of duty to be collected, under statutes and treaties, on an imported article, and to mandamus him to collect a specific amount, is in effect a suit against the United States.
Even an importer may not invoke the aid of the courts to clog the wheels of government by attempting to review by mandamus the action of the Secretary of the Treasury in determining the rate of duty to be collected on imported articles.
Determining the rate of duty to be collected under the existing statutes and treaties on foreign sugar is not a mere ministerial act on the part of the Secretary of the Treasury, but one involving judgment and discretion.
While a public officer may by law, and at the instance of one having a particular legal interest, be required to perform a mere ministerial act not requiring the exercise of judgment or discretion, he may not be so required in respect to matters committed to him by law and requiring the exercise of judgment and discretion.
The courts will not interfere with the ordinary functions of the executive department of the government.
of the existing statute and the Treaty of 1902 with Cuba denied without expressing any opinion on the merit of the question involved.
The facts, which involve the jurisdiction of this Court to entertain an original suit against the Secretary of the Treasury of the United States, and the determination of whether the suit is one against the United States, are stated in the opinion.
The State of Louisiana has appeared at the bar of this Court, through its Attorney General, for the purpose of obtaining permission to file this petition against the Honorable William Gibbs McAdoo, Secretary of the Treasury of the United States, and the Honorable C. S. Hamlin, Assistant Secretary of the Treasury of the United States. The United States, by its Solicitor General, has appeared in opposition, contending that the suit is one against the United States, and cannot therefore be brought without its consent.
States v. Clarke, 8 Pet. 436; United States v. Lee, 106 U. S. 196; Kansas v. United States, 204 U. S. 331, 333 [argument of counsel -- omitted].
That the United States is not named on the record as a party is true. But the question whether it is in legal effect a party to the controversy is not always determined by the fact that it is not named as a party on the record, but by the effect of the judgment or decree which can here be rendered. Minnesota v. Hitchcock, 185 U. S. 373, 185 U. S. 387; Kansas v. United States, 204 U. S. 331, 333 [argument of counsel -- omitted].
"or, in the alternative, the duty on all such sugar imported into the United States should be 75% of the Dingley Bill rate, or 1 26/100 cents per pound, as provided . . . in the Underwood Bill of October 3, 1913, without any preferential rate whatever being allowed in favor of said Cuban sugar. "
"shall be admitted at a reduction of 20% of the rates of duty . . . as provided by the tariff act of the United States approved July 24, 1897, or as may be provided by any tariff law of the United States subsequently approve."
"That, while this convention is in force, no sugar imported from the Republic of Cuba, and being the product of the soil or industry of the Republic of Cuba, shall be admitted into the United States at a reduction of duty greater than twenty percentum of the rates of duty thereon as provided by the tariff act of the United States approved July 24, 1897, and no sugar, the product of any other foreign country, shall be admitted by treaty or convention into the United States while this convention is in force at a lower rate of duty than that provided by the Tariff Act of the United States approved July 24, 1897."
The reduction in all sugar duties made by the tariff Act of 1913, effective March 1, 1914, is 25% upon the former rate of the Dingley bill, and the same act after May 1, 1916, provides for the free admission of all sugar.
of the proviso of Article VIII which might have interfered with such intent.
"arbitrary, illegal, and unjust . . . , and will work great and irreparable injury to your petitioner unless they are restrained and inhibited from demanding and collecting the said illegal charges on Cuban sugar imported into the United States, and another, and higher duty, as shown above, be exacted and collected by said officials on said sugar instead."
It is then contended that this direction to continue the allowance of a reduction of 20% upon the reduced rates fixed by the Underwood Act is such a flagrant exercise of arbitrary power as to make it the duty of a court of equity, upon application of anyone having a definite and distinct interest, to prohibit the allowance of the reduction and require the collection of the full duty imposed by the Underwood Act, or, if any preferential be allowed, it be only upon the higher duty exacted by the Act of 1897.
may not any consumer, though not an importer, make a similar complaint if, in his judgment, the Secretary of the Treasury is exacting a higher rate than justified by the law, thereby enhancing the price he must pay in the market upon imported articles which he uses? Obviously such suits to review the official action of the Secretary of the Treasury in the exercise of his judgment as to the rate which should be exacted under his construction of the tariff acts would operate to disturb the whole revenue system of the government, and affect the revenues which arise therefrom. Such suits would obviously, in effect, be suits against the United States. New York Guaranty Co. v. Steele, 134 U. S. 230; Louisiana v. Junel, 107 U. S. 711; Hopkins v. Clemson College, 221 U. S. 636, 221 U. S. 642.
There have always been remedies by which an importer may recover an excess rate of duty exacted from him by a customs collector, either by common law action against the collector, as in Elliott v. Swartwout, 10 Pet. 137, or by statute, § 2931, Revised Statutes; Act of June 10, 1890, 26 Stat. pp. 131, 137, c. 407; Act of August 5, 1909, 36 Stat. p. 11, c. 6. But the claim that even an importer may complain, by appeal or otherwise, of the exaction of too low a rate of duty seems not to have been asserted until 1912, when an appeal by an importer against an assessment as too low was sustained by the Customs Court of Appeals, 3 Customs Appeal 24, upon the theory that one might be aggrieved by an assessment too low, as well as by one too high. But this decision did not meet with favor, and the remedy by appeal was confined to cases in which the duty imposed was claimed to be higher than authorized by existing law. Act of October 3, 1913, 38 Stat. c. 16, § 3, part N.
The duties imposed upon the Secretary of the Treasury in the collection of sugar tariffs are not ministerial. They are executive, and involve the exercise of judgment and discretion. The facts show a situation in which the Secretary of the Treasury was confronted with the necessity of construing the law, and then instructing the customs officers as to whether the 20% preferential duty on Cuban sugar required by the convention and the Act of 1903 confirming that treaty had been superseded or in any wise affected by the later provisions of the Underwood Act.
By statute originally enacted in 1792, 1 Stat. 280, c. 37, now § 249, Revised Statutes, it is expressly provided that the Secretary of the Treasury is to "superintend the collection of customs duties as he shall think best." His interpretation of any custom law is made conclusive and binding upon all officers of customs, and upon his successors, until reversed by judicial decision. Rev.Stat. § 2652, Act March 3, 1875, 18 Stat. p. 469, c. 136, § 2. In the discharge of his duties, semi-judicial in character, the Secretary of the Treasury is, by statute, entitled to the opinion of the Attorney General, which, as we may judicially know, was obtained in this matter. Ops.Att.Gen., Feb. 14, 1914.
There is a class of cases which hold that, if a public officer be required by law to do a particular thing, not involving the exercise of either judgment or discretion, he may be required to do that thing upon application of one having a distinct legal interest in the doing of the act. Such an act would be ministerial only. But if the matter in respect to which the action of the official is sought is one in which the exercise of either judgment or discretion is required, the courts will refuse to substitute their judgment or discretion for that of the official entrusted by law with its execution. Interference in such a case would be to interfere with the ordinary functions of government.
Marbury v. Madison, 1 Cranch 137; Kendall v. United States, 12 Pet. 524, 37 U. S. 610; United States v. Schurz, 102 U. S. 378, are examples of instances where the duty was supposed to be ministerial. Cases upon the other side of the line are Decatur v. Paulding, 14 Pet. 497, 39 U. S. 514 et seq.; 71 U. S. Johnson, 4 Wall. 475; Cunningham v. Macon &c. Railroad, 109 U. S. 446; United States ex Rel. Dunlap v. Black, 128 U. S. 40; United States v. Lamont, 155 U. S. 303; Roberts v. United States, 176 U. S. 221; Riverside Oil Co. v. Hitchcock, 190 U. S. 316; Ness v. Fisher, 223 U. S. 683.

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