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This section may be regarded as temporary and expired.
See the notes to the following paragraph of the text.

President's authority over expenditures. of the President, and he had the power -- Under this statute, the President, by to place the disbursement of such approhis order on April 23, 1901, allotted and priation under the control of the “adminset aside $500,000 of this appropriation istrative authorities” instead of the “ to be expended for public and permanent “ executive council.” (1901) 23 Op. Atty.improvements in Porto Rico, under the Gen. 450. supervision and subject to the approval of Erecting or equipping schoolhouses.the governor and executive council of the The President could lawfully direct that island." This allotment did not exhaust a portion of the appropriation provided the President's discretion as to who should by this statute be used for the purpose supervise and approve this expenditure, of erecting and equipping schoolhouses in nor did it confer upon the governor or that island. (1900) 23 Op. Atty.-Gen. executive council any permanent right to 329. continue to do so, or beyond the pleasure

An Act Temporarily to provide revenues and a civil government for

Porto Rico, and for other purposes.

[Act of April 12, 1900, ch. 191, 31 Stat. L. 77.) [Sec. 1.) [Application of Act to Porto Rico and adjacent islands.] That the provisions of this Act shall apply to the island of Porto Rico and to the adjacent islands and waters of the islands lying east of the seventyfourth meridian of longitude west of Greenwich, which were ceded to the United States by the Government of Spain by treaty entered into on the tenth day of December, eighteen hundred and ninety-eight; and the name Porto Rico, as used in this Act, shall be held to include not only the island of that name, but all the adjacent islands as aforesaid. [31 Stat. L. 77.]

This is the first section of the “ Foraker Act," or the “ Porto Rico Civil Code."

By the Treaty of Dec. 10, 1898, 30 Stat. L. 1754, Spain ceded to the United States the island of Porto Rico and the adjacent islands.

Subsequent provisions, superseding to a large extent many of those given in this title, are contained in the Act of March 2, 1917, entitled “An Act To provide a civil government for Porto Rico and for other purposes.” See Pamph. Supp. No. 9, Fed. Stat. Ann., 1918 Supp. Fed. Stat. Ann.

In general.- This act, called the “ For- the islands.' The governmental powers aker Act,” provided a civil government for conferred upon Porto Rico must be coPorto Rico, which prior thereto was under extensive with that area, subject to the a provisional government. Ochoa v. Her- reservation that all laws passed shall not nandez y Morales, (1913) 230 U. S. 139, be in conflict with the laws of the United 33 S. Ct. 1033, 57 U. S. (L. ed.) 1427. States, and the power of enacting such

Taxation of machinery and boats in laws is conferred upon the legislative asharbor of San Juan.- In Gromer v. Stand- sembly. There is precaution against ard Dredging Co., (1912) 224 U. S. 362, abuse. They must be reported to Con32 S. Ct. 499, 56 U. S. (L. ed.) 801, it gress, which has the power to annul them. was held that Porto Rico had power to The purpose of the act is to give local tax certain machinery and boats which at self-government, conferring an autonomy the time of the levy of the taxes were similar to that of the states and terin the harbor of San Juan, engaged in ritories, reserving to the United States dredging work. The court said: . We rights to the harbor areas and navigable' have seen that by $ 1 of the Foraker waters for the purpose of exercising the Act all of its provisions are made appli- usual national control and jurisdiction cable to a certain defined area, and that over commerce and navigation." the name Porto Rico 'shall be held to in- Citizen of Porto Rico not an alien immiclude not only the island of that name, grant.-- In Gonzales v. Williams, (1904) but all adjacent islands and waters of 192 U. . 1, 24 S. Ct. 177, 48 U. S.

(L. ed.) 317, it was held that a citizen of Porto Rico is not an alien immigrant within the intent and meaning of the Immigration Act approved March 3, 1891, 26 Stat. L. 1084, ch. 551.

Cession. The relinquishment of Sovereignty over and cession of domain by Spain to the United States of the island of Porto Rico by the Treaty of Paris of April 11, 1899, must be regarded as immediate and absolute from the date of its signature, subject only to the possibility of a failure of ratification. (1901) 23 Op. Atty.-Gen. 551.

Extent of cession.- Under the treaty of peace with Spain the Culebra Islands constitute a part of Porto Rico. (1901) 23 Op. Atty.-Gen. 564.

The United States possesses a valid and complete title to the whole of Miraflores Island. That island did not belong to Porto Rico before the cession, and by the treaty of peace title to it was transferred by Spain to the United States. (1904) 25 Op. Atty.-Gen. 193.

SEC. 2. [Tariff on foreign imports.] That on and after the passage of this Act the same tariffs, customs, and duties shall be levied, collected, and paid upon all articles imported into Porto Rico from ports other than those of the United States which are required by law to be collected upon articles imported into the United States from foreign countries: Provided, That on all coffee in the bean or ground imported into Porto Rico there shall be levied and collected a duty of five cents per pound, any law or part of law to the contrary notwithstanding: And provided further, That all Spanish scientific, literary, and artistic works, not subversive of public order in Porto Rico, shall be admitted free of duty into Porto Rico for a period of ten years, reckoning from the eleventh day of April, eighteen hundred and ninety-nine, as provided in said treaty of peace between the United States and Spain: And provided further, That all books and pamphlets printed in the English language shall be admitted into Porto Rico free of duty when imported from the United States. [31 Stat. L. 77.]

SEC. 3. [Tariff as between Porto Rico and the United States — to cease after certain time.] That on and after the passage of this Act all merchandise coming into the United States from Porto Rico and coming into Porto Rico from the United States shall be entered at the several ports of entry upon payment of fifteen per centum of the duties which are required to be levied, collected, and paid upon like articles of merchandise imported from foreign countries; and in addition thereto upon articles of merchandise of Porto Rican manufacture coming into the United States and withdrawn for consumption or sale upon payment of a tax equal to the internalrevenue tax imposed in the United States upon the like articles of merchandise of domestic manufacture; such tax to be paid by internal-revenue stamp or stamps to be purchased and provided by the Commissioner of Internal Revenue and to be procured from the collector of internal revenue at or most convenient to the port of entry of said merchandise in the United States, and to be affixed under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe; and on all articles of merchandise of United States manufacture coming into Porto Rico in addition to the duty above provided upon payment of a tax equal in rate and amount to the internal-revenue tax imposed in Porto Rico upon the like articles of Porto Rican manufacture: Provided, That on and after the date when this Act shall take effect, all merchandise

and articles, except coffee, not dutiable under the tariff laws of the United States, and all merchandise and articles entered in Porto Rico free of duty under orders heretofore made by the Secretary of War, shall be admitted into the several ports thereof, when imported from the United States, free of duty, all laws or parts of laws to the contrary notwithstanding; and whenever the legislative assembly of Porto Rico shall have enacted and put into operation a system of local taxation to meet the necessities of the government of Porto Rico, by this Act established, and shall by resolution duly passed so notify the President, he shall make proclamation thereof, and thereupon all tariff duties on merchandise and articles going into Porto Rico from the United States or coming into the United States from Porto Rico shall cease, and from and after such date all such merchandise and articles shall be entered at the several ports of entry free of duty; and in no event shall any duties be collected after the first day of March, nineteen hundred and two, on merchandise and articles going into Porto Rico from the United States or coming into the United States from Porto Rico. (31 Stat. L. 77.]

In accordance with the above section President McKinley issued his proclamation July 25, 1901, 32 Stat. L. 1983.

The use of internal revenue stamps was authorized and provision was made for a deputy collector, by the Act of June 29, 1906, ch. 3613, infra, p. 1285.

Constitutionality. This section is con Internal revenue tax.— This section prostitutional so far as it fixes the duties to vides that tariff duties shall cease, but be paid upon merchandise imported into the internal revenue tax upon Porto Rican Porto Rico from the port of New York. It articles remains as that imposed upon cannot be successfully attacked upon the the like articles of domestic manufacture.ground of its violation of that clause of the Jordan v. Roche, (1913) 228 U. S. 436, 33 Constitution, art. I., sec. 9, declaring that S. Ct. 573, 57 U. S. (L. ed.) 908. So,

no tax or duty shall be laid on articles importations of bay rum from Porto Rico exported from any state.” As Porto Rico were subject to the same extended revenue is not a foreign country, goods carried tax as distilled spirits. Jordan v. Roche, from New York to Porto Rico are not (1913) 228 U. S. 436, 33 S. Ct. 573, 57

exports " from New York within the U. S. (L. ed.) 908. meaning of that clause. Dooley t. U. S., Tobacco grown in Porto Rico after the (1901) 183 U. S. 151, 22 S. Ct. 62, 46 U. cession of that island to the United States S. (L. ed.) 128.

and brought into this country for wareThe island of Porto Rico is a territory housing, and afterwards exported to appurtenant and belonging to the United Canada and thence returned to the United States, but not a part of the United States States, was within the benefits of parawithin the revenue clauses of the Consti graph 483 of the Tariff Act of July 24, tution. This statute is constitutional as 1897, 30 Stat. L. 195, but subject to the far as it imposes duties on imports from internal revenue tax provisions of this secsuch island. Downes v. Bidwell, (1901) tion. (1903) 24 Op. Atty.-Gen. 612. 182 U. S. 244, 21 S. Ct. 770, 45 U. S. (L. ed.) 1088.

SEC. 4. [Disposition of duties — ports of entry — regulations — pay of agents.] That the duties and taxes collected in Porto Rico in pursuance of this Act, less the cost of collecting the same, and the gross amount of all collections of duties and taxes in the United States upon articles of merchandise coming from Porto Rico, shall not be covered into the general fund of the Treasury, but shall be held as a separate fund, and shall be placed at the disposal of the President to be used for the government and benefit of Porto Rico until the government of Porto Rico herein provided for shall have been organized, when all moneys theretofore collected under

the provisions hereof, then unexpended, shall be transferred to the local treasury of Porto Rico, and the Secretary of the Treasury shall designate the several ports and subports of entry in Porto Rico and shall make such rules and regulations and appoint such agents as may be necessary to collect the duties and taxes authorized to be levied, collected, and paid in Porto Rico by the provisions of this Act, and he shall fix the compensation and provide for the payment thereof of all such officers, agents, and assistants as he may find it necessary to employ to carry out the provisions hereof: Provided, however, That as soon as a civil government for Porto Rico shall have been organized in accordance with the provisions of this Act and notice thereof shall have been given to the President he shall make proclamation thereof, and thereafter all collections of duties and taxes in Porto Rico under the provisions of this Act shall be paid into the treasury of Porto Rico, to be expended as required by law for the government and benefit thereof instead of being paid into the Treasury of the United States. [31 Stat. L. 78.]

Receipts from sources other than duties and taxes.- Storage charges, fines, penalties, and forfeitures, and other collections, not duties or taxes, made by customs officers in Porto Rico in the administration of the customs laws, should be deposited to the credit of the treasurer of the United States. (1903) 24 Op. Atty.-Gen. 621.

Disposition of head tax.- The head tax upon alien passengers brought into ports of Porto Rico should be accounted for and credited to the “ immigrant fund," as is done with like collections upon alien passengers arriving at ports in the United States. Section 14, infra, gives force and

effeot in Porto Rico to the immigration laws. (1902) 24 Op. Atty.-Gen. 86.

Disposition of tonnage tax.— Tonnage tax collected in Porto Rico should be so deposited as to be available for the maintenance in part of of the marine hospital service. “It is reasonable to believe that Congress, in extending the laws of the United States not locally inapplicable to Porto Rico (sec. 14, infra, p. 1267), and in nationalizing Porto Rican vessels and admitting same to the benefits of our coasting trade (sec. 9, infra, p. 1264), intended that Porto Rico should have the benefits of the marine-hospital service.” (1902) 44 Op. Atty.-Gen. 122.

SEC. 5. [Duties on imports, etc., on passage of Act.] That on and after the day when this Act shall go into effect all goods, wares, and merchandise previously imported from Porto Rico, for which no entry has been made, and all goods, wares, and merchandise previously entered without payment of duty and under bond for warehousing, transportation, or any other purpose, for which no permit of delivery to the importer or his agent has been issued, shall be subjected to the duties imposed by this Act, and to no other duty, upon the entry or the withdrawal thereof: Provided, That when duties are based upon the weight of merchandise deposited in any public or private bonded warehouse said duties shall be levied and collected upon the weight of such merchandise at the time of its entry. (31 Stat. L. 78.]

This section may be regarded as temporary only and executed.

Constitutionality.–Sugar was imported wherein it provides that goods imported prior to the passage of this statute from from Porto Rico before the passage of Porto Rico to New York, and entered in the Act, but remaining in bonded warebonded warehouses. After the passage of house after its passage, are subject to the statute the sugar was withdrawn, the duties imposed by that Act. The statfrom time to time, and the duties assessed ute is not void for lack of uniformity, nor under this Act were paid under protest. as being in effect an ex post facto law. In an action to recover the duties paid it De Pass v. Bidwell, (S. D. N. Y. 1903) was held that this section is constitutional 124 Fed. 616.


SEC. 6. [Capital.] That the capital of Porto Rico shall be at the city of San Juan and the seat of government shall be maintained there. [31 Stat. L. 79.)

SEC. 7. [Spanish subjects deemed citizens, etc.— to constitute body politic, etc.] That all inhabitants continuing to reside therein who were Spanish subjects on the eleventh day of April, eighteen hundred and ninety-nine, and then resided in Porto Rico, and their children born subsequent thereto, shall be deemed and held to be citizens of Porto Rico, and as such entitled to the protection of the United States, except such as shall have elected to preserve their allegiance to the Crown of Spain on or before the eleventh day of April, nineteen hundred, in accordance with the provisions of the treaty of peace between the United States and Spain entered into on the eleventh day of April, eighteen hundred and ninety-nine; and they, together with such citizens of the United States as may reside in Porto Rico, shall constitute a body politic under the name of The People of Porto Rico, with governmental powers as hereinafter conferred, and with power to sue and be sued as such. [31 Stat. L. 79.)


Temporarily residing abroad. A native Porto Rican, an artist by profession, although temporarily living in France on April 11, 1899, is, under this section, a citizen of Porto Rico, and, as such, is an American artist, whose paintings, upon importation into the United States, are entitled to the privileges provided in paragraph 703 of the Tariff Act of July 24, 1897. (Embodied in par. 655 of sec. 1 of the Act of Oot. 3, 1913, title CUSTOMS DUTIES, vol. 2, p. 883.) Section 9, infra, tends to show that the word “reside was not used to eliminate from “ all inhabitants who were Spanish subjects" at the date of the treaty of Paris a class of inhabitants who were temporarily absent on any date from Porto Rico. (1902) 24 Op. Atty.-Gen. 40.

Citizens.-- The native inhabitants of Porto Rico did not become citizens of the United States by virtue of the cession by Spain. (1901) 23 Op. Atty.-Gen. 370.

Nor did the Act" for the temporary government of Porto Rico confer federal citizenship upon the inhabitants of that island. (1901) 23 Op. Atty.-Gen. 370.

Suits against the government of Porto

Rico.- The words "to sue and be sued," as used in this section, do not apply to the government of Porto Rico, which cannot be sued without its consent. Porto Rico t. Rosally Castillo, (1913) 227 U. S. 270, 33 S. Ct. 352, 57 U. S. (L. ed.) 507, wherein the court said: “It is not open to controversy that aside from the existence of some exception the government which the Organic Act established in Porto Rico is of such nature as to come within the general rule exempting a gov. ernment sovereign in its attributes from being sued without its consent. See also Richardson c. Fajardo Sugar Co., (1916) 241 U. S. 44, 36 S. Ot. 476, 60 U, S. (L. ed.) 879; Veitia v. Fortuna Estates, (C. C. A. 1st Cir. 1917) 240 Fed. 256, 153 C. C. A. 182.

The People of Porto Rico, a body politic created by Act of Congress, although possessed of limited and subordinate governmental powers, nevertheless possesses sufficient of the qualities of sovereignty to exempt it from liability to the process and jurisdiction of New York state. Richmond v. Porto Rico, (1906) 51 Misc. 202, 99 N. Y. S. 743.

SEC. 8. [Existing laws continued — amendments — marriage and divorce.] That the laws and ordinances of Porto Rico now in force shall continue in full force and effect, except as altered, amended, or modified hereinafter, or as altered or modified by military orders and decrees in force when this Act shall take effect, and so far as the same are not incon

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