This Court has no jurisdiction to review, on appeal, a judgment
of a circuit court of appeals affirming a decree of the circuit
court below which overrules the decision of a Board of General
Appraisers in a port of entry, appointed under the Act of June 10,
1890, c. 407, and which sustains as valid duties levied and
collected by the collector of the port into which the goods were
imported.
The United States was properly made a party defendant in this
suit, in this Court, in the place of the Secretary of the
Treasury.
The case is stated in the opinion.
MR. CHIEF JUSTICE FULLER delivered the opinion of the Court.
This was a petition filed in the Circuit Court of the United
States for the Northern District of California by the Secretary of
the Treasury under the Act of June 10, 1890, 26 Stat. 131, c. 407,
commonly known as the Customs Administrative Act, for the review of
a decision of the Board of General Appraisers in the matter of the
classification of certain steel T rails imported at San Francisco
by the Bank of California and withdrawn on its authority by the
Anglo-Californian Bank, Limited. The duties levied by the collector
were paid under protest, and the protest sustained by the Board of
General Appraisers. The circuit court reversed the decision of the
Board, 71 F. 505, and the Anglo-Californian Bank carried the case
by appeal to the Circuit Court of Appeals for the Ninth Circuit,
which affirmed the decree of the circuit court. 76 F. 742. After an
unsuccessful application
Page 175 U. S. 38
to this Court for a writ of certiorari, 166 U.S. 722, the bank
prayed the pending appeal, and the cause, coming on for argument,
was submitted on printed briefs.
The proceedings were carried on below in the name of the
Secretary of the Treasury, but in this Court, by agreement, the
United States were properly substituted as a party.
United
States v. Jahn, 155 U. S. 109;
United States v. Hopewell, 51 F. 798.
The Judiciary Act of March 3, 1891, 26 Stat. 826, c. 517,
provides for the review of the final decisions of the circuit
courts by this Court and by the circuit courts of appeals. Section
five specifies the classes of cases which may be brought directly
to this Court, and section six confers appellate jurisdiction in
all other cases on the circuit courts of appeals, whose judgments
or decrees in certain enumerated classes of cases are made final by
the statute. At the same time, the section provides that the
circuit courts of appeals may certify to this Court any questions
or propositions of law concerning which instruction is desired for
the proper decision of pending cases, and that these may be
answered or the whole cause required to be sent up for
consideration. And it is also provided that those cases in which
the judgments or decrees of the circuit courts of appeals are made
final may be required by this Court, by certiorari or otherwise, to
be certified to it for review and determination.
This is not an appeal from the circuit court directly to this
Court, nor does the case fall within either of the classes of cases
enumerated in section five in which such an appeal would lie.
No question or proposition of law concerning which the circuit
court of appeals desired the advice of this Court was certified,
and, on the contrary, the decree of the circuit court was affirmed
by the judgment of the circuit court of appeals, with costs.
The case is not before us on certiorari, but on appeal, and an
appeal does not lie in those cases in which the judgments or
decrees of the circuit courts of appeals are made final by the
statute. Among those cases are cases "arising under the
Page 175 U. S. 39
revenue laws," and as this is such a case, the appeal cannot be
maintained.
It is true that, under the Act of June 10, 1890, an appeal would
lie directly from the circuit courts to this Court if the circuit
court should be of opinion that the question involved was of such
importance as to require a review of its decision by this Court,
and that, in the order allowing this appeal, the circuit court of
appeals stated "that the question involved is of such importance as
to require a review of said decision and decree by the Supreme
Court of the United States;" but this is not an appeal from the
circuit court, and, moreover, the Judiciary Act of March 3, 1891,
prescribes a different rule as to the prosecution of appeals.
In
United States v. American Bell Telephone Company,
159 U. S. 548, it
was held that this Court had jurisdiction by appeal over a decree
of a circuit court of appeals in a suit brought by the United
States in the circuit court to cancel a patent for an
invention.
The argument was pressed that the appeal could not be maintained
because the decrees of the circuit courts of appeals were made
final by the act in cases "arising under the patent laws," and that
that was such a case. In view of the fact, however, that the United
States instituted the suit as a sovereign in respect of alleged
miscarriage in the exercise of one of its functions as such, it was
thought that considerations of public policy forbade imputing to
Congress the intention to include the case in that category.
We observed that actions at law for infringement, and suits in
equity for infringement, for interference, and to obtain patents,
being brought for the vindication of rights created by the patent
laws, were clearly cases arising under those laws, and came
strictly within the avowed purpose of the Act of March 3, 1891, to
relieve this Court of that burden of litigation which operated to
impede the disposition of cases of peculiar gravity and general
importance. But there was nothing in the objects sought to be
attained and the mischiefs sought to be remedied by the act which
furnished foundation for the belief that Congress intended to place
a limitation on our appellate
Page 175 U. S. 40
jurisdiction in a suit in which the United States were
plaintiffs and appellants, and which was brought in effectuation of
the superintending authority of the government over the public
interests.
We do not think the present appeal comes within the ruling in
that case.
Appeal dismissed.