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to the foregoing instrument is such corporate seal; that it was affixed by order of the board of directors of said company, and that he signed said instrument as 2nd vice-president of said company by like authority, and that the liabilities of said company do not exceed its assets, as ascertained in the manner provided in section 3, chapter 720, of the New York Session Laws of 1893; and the said Thomas Hunt further said that he is acquainted with Joel Rathbone and knows him to be the secretary of said company; that the signature of the said Joel Rathbone subscribed to the said instrument is in the genuine handwriting of the said Joel Rathbone and was thereto subscribed by the like order of the said board of directors and in the presence of him, the said Thomas Hunt, 2nd vice-president.

[SEAL.]

Certificate filed in N. Y. Co.

H. G. HINTON, Notary Public, Kings Co., N. Y.

At a stated meeting of the board of directors of the Lawyers' Surety Company of New York, held at the office of the company, Nos. 32, 34, and 36 Liberty street, in said city, on the 21st day of April, 1897, on motion, it was unanimously

"Resolved, That the president, the vice-president, the acting president, or the second vice-president be, and either of them is hereby, authorized and empowered to sign, execute, and deliver any and all bonds or undertakings for or on behalf of the company, and to attach thereto the seal of the corporation, the same to be attested by the secretary or the acting secretary.'

CITY AND COUNTY OF NEW YORK, 88:

I, Joel Rathbone, secretary of the Lawyers' Surety Company of New York, have compared the foregoing resolution with the original thereof, as recorded in the minute book of said company, and do certify that the same is a true and correct transcript therefrom and of the whole of said original resolution.

Given under my hand and the seal of the company, at the city of New York, this 1st day of December, 1900.

JOEL RATHBONE, Secretary.

[SEAL.] (Endorsed:) Circuit court of the United States, southern district of New York. Dooley, Smith & Co. vs. United States. Action number 1. Bond for damages and costs. Henry M. Ward, attorney for petitioners; office and post-office address, No. 45 William St., borough of Manhattan, city of New York. Approved as to form, and also as to sufficiency of sureties, with reservation, however, to the United States of the right at any time to examine the proper officers of the surety company, under oath, touching its assets, liabilities, and financial condition generally. E. G. Lacombe, U. S. circuit judge. U. S. circuit Filed Dec. 4, 1900. John A. Shields, clerk.

By the Honorable E. Henry Lacombe, one of the judges of the circuit. court of the United States for the southern district of New York, in the second circuit, to Henry L. Burnett, Esq., United States attorney for the southern district of New York, attorney for the United States of America, and to the United States of America, Greeting: You are hereby cited and admonished to be and appear before the Supreme Court of the United States, at the Capitol, in the city of H. Doc. 509

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Washington, in the District of Columbia, on the 28th day of December, 1900, pursuant to a writ of error filed in the clerk's office of the circuit court of the United States for the southern district of New York, wherein Dooley, Smith & Company are plaintiffs in error and The United States of America is defendant in error, to show cause, if any there be, why the judgment in said writ of error mentioned should not be corrected and speedy justice should not be done in that behalf.

Seal of U. S. Circuit

York.

Given under my hand, at the borough of Manhattan, Court, South. Dist. New in the city of New York, in the district and circuit above named, this 4th day of December, in the year of our Lord one thousand nine hundred, and of the Independence of these United States the one hundred and twenty-fifth. E. H. LACOMBE,

Judge of the Circuit Court of the United States for the
Southern District of New York, in the Second Circuit.

[Endorsed:] E. & A. B. 1827. Supreme Court of the United States. Dooley, Smith & Co. vs. United States. Action No. 1. Citation. Henry M. Ward, attorney for pl'ff in error, 45 William St., New York city. A copy of the within paper has been this day received at this office. Dec. 5, 1900. Henry L. Burnett, U. S. attorney. U.S. circuit court. Filed Dec. 5, 1900. Filed Dec. 5, 1900. John A. Shields, clerk. 10 chg. Endorsed on cover: File No., 17,986. S. New York C. C.U. S. Term No., 501. Henry W. Dooley, Louis G. Smith, and Charles W. Ogden. trading as copartners under the firm name of Dooley, Smith & Company, plaintiffs in error, vs. The United States. Filed December 10th. 1900.

SUPREME COURT OF THE UNITED STATES.

OCTOBER TERM, 1900.

HENRY W. DOOLEY, LOUIS G. SMITH, AND
CHARLES W. OGDEN, TRADING AS COPART-
NERS UNDER THE FIRM NAME OF DOOLEY,
SMITH & COMPANY, PLAINTIFFS IN ERROR, No. 501.

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SUPREME COURT OF THE UNITED STATES.

October Term, 1900.

HENRY W. DOOLEY, LOUIS G. SMITH, AND CHARLES W. OGDEN, TRADING AS COPARTNERS UNDER THE FIRM NAME OF DOOLEY, SMITH & COMPANY, PLAINTIFFS IN ERROR, VS. THE UNITED STATES, DEFENDANT IN ERROR.

No. 501.

THE SAME VS. THE SAME.

No. 502.

BRIEF FOR PLAINTIFFS IN ERROR.

STATEMENT.

These two cases, numbers 501 and 502, come here on writs of error from the circuit court of the United States for the southern district of New York. The plaintiffs, who are the same in both actions, are all citizens of the State of New York, and members of the firm of Dooley, Smith & Company, doing business as general commission merchants and shippers of merchandise between New York and San Juan, Porto Rico. The suits were brought against the United States under the provisions of the act of March 3, 1887, commonly known as the Tucker Act.

The petition in the first action, No. 501, sets forth that prior to August 12th, 1898, the island of Porto Rico belonged to Spain as a colonial possession, and that a civil government had there been established with the proper civil and municipal authorities; that said government had enacted, among other laws, certain tariff duties upon imports into Porto Rico from the United States, and that such duties were in force when the island was seized and occupied by the military and naval forces of the United States in July, 1898 (fol. 7). It is further alleged that on August 12th, 1898, a protocol for a treaty of peace was duly signed in behalf of both Governments. This protocol contains the following provisions with reference to Porto Rico:

ARTICLE II:

"Spain will cede to the United States the island of Porto Rico and other islands now under Spanish sovereignty in the West Indies."

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