United States Supreme Court Cases & Opinions

U.S. Supreme Court

Rafferty v. Smith, Bell & Co., Ltd., 257 U.S. 226 (1921)

Rafferty v. Smith, Bell & Co., Ltd.

Nos. 138, 140, 142

Argued November 10, 1921

Decided December 5, 1921

257 U.S. 226

Syllabus

1. Taxes on the value of exports from the Philippine Islands collected under a Philippine Act, effective July 1, 1916, while duties on such exports were forbidden by the Act of Congress of August 29, 1916, c. 416, 39 Stat. 545, were legalized, ratified, and confirmed by the congressional Act of June 5, 1920, c. 253, 41 Stat. 1015, 1025. P. 257 U. S. 231.

2. This was within the power of Congress (United States v. Heinszen Co., 206 U. S. 370) even where the parties taxed had obtained judgments for restitution in the Supreme Court of the Philippines before the date of the ratifying statute, but where the judgments at that date were still reviewable and subsequently were reviewed in this Court by certiorari. P. 257 U. S. 232.

40 Phil.Rep. 691 reversed.

Certiorari to the Supreme Court of the Philippine Islands for the review of judgments of that court holding illegal the collection of certain taxes and ordering the Collector of Internal Revenue for the Islands, defendant below, to refund them to the present respondents.

Page 257 U. S. 231