Goetze v. United States, 182 U.S. 221 (1901)

U.S. Supreme Court

Goetze v. United States, 182 U.S. 221 (1901) Goetze v. United States

No. 340 was argued December 17-20, 1900

No. 616 was argued January 14-15, 1901

The two were decided together May 27, 190

182 U.S. 221

APPEALS FROM THE CIRCUIT COURT OF THE UNITED

STATES FOR THE SOUTHERN DISTRICT OF NEW YORK

Syllabus

De Lima v. Bidwell, ante, 182 U. S. 1, followed by reversing the action of the general appraisers.

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.

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,

Page 182 U. S. 222

for the reasons stated in De Lima v. Bidwell, just decided,, 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.