Lincoln v. United States
197 U.S. 419 (1905)

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U.S. Supreme Court

Lincoln v. United States, 197 U.S. 419 (1905)

Lincoln v. United States

No. 149, 466

Argued March 3, 1905

Decided April 3, 1905

197 U.S. 419

Syllabus

The order of the President of July 12, 1898, directing the levying of duties on goods landed in the Philippine Islands was a regulation for and during the then existing war with Spain, referred to as definitely as if it had been named, and was not a power for any other military occasion. The right to levy duties thereunder on goods brought from the United States ceased on the termination of the war by the exchange of ratifications of the treaty of peace with Spain on April 11, 1899. Dooley v. United States,182 U. S. 222.

After the title to the Philippine Islands passed to the United States by the exchange of ratifications of the treaty of peace, there was nothing in the Philippine insurrection of sufficient gravity to give to the islands the character of foreign countries within the meaning of a tariff act. Fourteen Diamond Rings,183 U. S. 176.

Under the Act of Congress of July 1, 1902, 32 Stat. 691, ratifying the action of the President and the authorities of the government of the Philippine

Page 197 U. S. 420

Islands, the ratification is confined to those acts which were in accordance with the provision of the order of July 12, 1898, and not to the collection of duties after April 11, 1899, which were within such provisions.

The facts are stated in the opinion.

Page 197 U. S. 427

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