GOETZE v. U S 182 U.S. 221 (1901)

No. 515 Argued January 14, 15, 1901

Decided May 27, 1901.

Statement by Mr. Justice Brown: These were petitions for a review of two decisions of the board of general appraisers, holding subject to duty certain merchandise imported, in one case from Porto Rico, and in the other from Honolulu, in the Hawaiian islands. The action of the board of general appraisers in each case was affirmed.

Messrs. Everit Brown, and Edward C. Perkins for appellant in case No. 340.

Attorney General Griggs for appellee.

Messrs. W. Wickham Smith and Charles Curie for appellants in case No. 515.

Solicitor General Richards for appellee.

Messrs. Albert Comstock, J. B. Hnderson, E. Ham, Alexander P. Morse, and Charles F. Manderson in behalf of the industrial interests of the states.

Mr. Justice Brown delivered the opinion of the court: As the sole question presented by the record in these cases was whether Porto Rico and the Hawaiian islands were foreign countries within the meaning of the tariff law, we must hold, [182 U.S. 221, 222]   for the reasons stated in De Lima v. Bidwell, just decided, 181 U.S. 1 , 21 Sup. Ct. Rep. 743, that the board of general appraisers had no jurisdiction of the cases.

The judgments of the Circuit Court are therefore reversed, and the cases remanded to that court, with instructions to reverse the action of the board of general appraisers.