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DOWNES v. BIDWELL

No. 507.

182 U.S. 244 (1901)

21 S.Ct. 770

45 L.Ed. 1088

DOWNES v. BIDWELL.

Supreme Court of United States.

Decided May 27, 1901.

Attorney(s) appearing for the Case

Mr. Frederic R. Coudert, Jr., and Mr. John G. Carlisle for plaintiff in error. Mr. Paul Fuller was on Mr. Coudert's brief.

Mr. Solicitor General and Mr. Attorney General for defendants in error.

MR. JUSTICE BROWN, after making the above statement, announced the conclusion and judgment of the court.

This case involves the question whether merchandise brought into the port of New York from Porto Rico since the passage of the Foraker act, is exempt from duty, notwithstanding the third section of that act, which requires the payment of "fifteen per centum of the duties which are required to be levied, collected and paid...

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