8/17/2019 Goetze v. United States, 182 U.S. 221 (1901)

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182 U.S. 221

21 S.Ct. 742

45 L.Ed. 1065

JOHN H. GOETZE, Appt.,

v.UNITED STATES. NO 340 GEORGE W. CROSSMAN et al.,

 Appts., v. UNITED STATES. NO 515

 Nos. 340 and 515.

 No. 340 Argued December 17, 18, 19, 20, 1900.

 Decided May 27, 1901. No. 515 Argued January 14, 15, 1901.

 Decided May 27, 1901.

Statement by Mr. Justice Brown:

These were petitions for a review of two decisions of the board of general

appraisers, holding subject to duty certain merchandise imported, in onecase 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.

 Messrs.  Everit Brown, and Edward C. Perkins for appellant in case No.

340.

 Attorney General  Griggs for appellee.

 Messrs. W. Wickham Smith and Charles Curie for appellants in case No.

515.

Solicitor General   Richards for appellee.

 Messrs. Albert Comstock, J. B. Hnderson, E. Ham, Alexander P. Morse,

and Charles F. Manderson in behalf of the industrial interests of the

states.

Mr. Justice Brown delivered the opinion of the court:

8/17/2019 Goetze v. United States, 182 U.S. 221 (1901)

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

decided, 181 U. S. 1, 21 Sup. Ct. Rep. 743, that the board of general appraisers

had no jurisdiction of the cases.

2 The judgments of the Circuit Court are therefore reversed , and the casesremanded to that court, with instructions to reverse the action of the board of 

general appraisers.