Jasper County Democrat, Volume 4, Number 8, Rensselaer, Jasper County, 1 June 1901 — ALL IN A NUTSHELL. [ARTICLE]

ALL IN A NUTSHELL.

THE DOWNE3 CASE. THK CASE- Samuel B. Downes sued te recover collected under tne Porto Hlro tariff act on oranges as Import tat from Porto lttco. THE QUESTION—Ha* Perto Uleo the sa'ne legal statu* a* a regularly organized State or Territory of the United State*, and U the Poraker act Imposing a tariff on Perto Htcan produet* a violation of the Constitution, which provides tor uniform taxation for all the Btates? THE ANBVVEK—Porto Uleo Is a terrlti ry appurtenant to and belonging to the United States, but not a part of the Un'ted States within the revenue clause of the Constitution; the Foraker act la conttitutloual so far as It Opposes duties • upon Imports from such Islands. CongreJV must legislate for the Islands and determine when they are fit to be Incorporated In tne Uulted States as Territories or States. THE RESULT—AII Import* from Porlo Rico are subject to a tariff of 13 per eeut of the Dingley tariff. THE DE LIMA CASE. THE CASK—A. S. De Lima A Co. sued to recover tariff paid on sugar after the ratification of the Paris treaty, but before the passage of the Porto Rican tariff act. THE QUESTION—I* territory acquired by treaty foreign until Rs status 1* specifically declared by Congress; THE ANSWER—There Is uot a shred of authority, except the dictum tn Fleming vs. Page, for holding that a dlttrlct ceded to and In the possession of the United States remains for any purpose a foreign country. • • • ’ine territory thus acquired Is acquired as abso utely as If the annexation were made, as In the case of Texas and Hawaii, by congress. • • • It rollows from this that by the ratification of the treaty of TJtrls the Island became territory of the United States, although not an organised territory In the technical sense of the word. THE RESULT—Tariff collected on Porto Rican goods after the ratification or the Paris treaty and before the passag* of the Porto Rican tariff act must be refunded to the Importers.