Court Opinion

ID: 9418095
Source: CourtListenerOpinion
Date Created: 2023-08-02 22:08:26.594229+00
Date Added: 2024-06-11T17:21:55.446232
License: Public Domain

Mr. Justice Harlan
concurring:
, By the act of 1906, 34 Stat: 636, Congress legalized, .ratified 'and confirmed, as fully to all’ intents and purposes as if the same' had by prior act been specifically authorized and directed,,the collection of all duties, .both import and export, iipposed by the authorities of the United States or. of 'the provisional. inilitary government in the'Philippine Islands, -prior to March 8, : 1902, at all ports and places in said Islands, from the United States or from foreign countries. Interpreted in the- light- of previous and pending litigation," this act should be-construed ' as denying the" authority of any court to take cognizance of a suit brought against -the United States to recover any .'claim-arising out of such collections. The . act should, therefore, be construed as withdrawing the consent of "the United States to' be sued on' account- of claims of that character. In .this view, it was error to render judgment against the United Stales, whatever' might be the liability .of" the collector, if his exaction of *392the duties in question was without authority of law. Upon this ground alone, and without considering any of the questions' discussed" in the opinion of the -court, I concur in the judgment of reversal.