United States Supreme Court Cases & Opinions

U.S. Supreme Court

Wright v. Ynchausti & Co., 272 U.S. 640 (1926)

Wright v. Ynchausti and Company

No. 316

Argued October 28, 1926

Decided December 13, 1926

272 U.S. 640

Syllabus

1. A decision of the Insular Collector of Customs of the Philippine Islands ordering that moneys collected and paid under protest as customs duties be refunded upon the ground that the property assessed was not dutiable under the tariff is final and conclusive, unless appealed to the Court of First Instance. P. 272 U. S. 644.

2. The Insular Auditor has no power to reexamine the merits of such a decision by the Insular Collector, and his duty to countersign the Insular Collector's warrant for the refund, when in due form and drawn upon an applicable appropriation, is ministerial, and enforceable by mandamus. P. 272 U. S. 651.

47 P.I.Rep. 866 affirmed.

Certiorari (271 U.S. 652) to a judgment of the Supreme Court of the Philippine Islands awarding an original mandamus, at the suit of Ynchausti & Company, to compel Wright, the Insular Auditor, to countersign a warrant drawn by the Insular Collector of Customs in favor of the firm, for a refund of money erroneously collected as customs duties.