Carlos Gsell v. Insular Collector of Customs

• Decision Date: 15 November 1915
• Docket Number: No. 31,31
• Citation: 36 S.Ct. 39,239 U.S. 93,60 L.Ed. 163
• Parties: CARLOS GSELL, Plff. in Err., v. INSULAR COLLECTOR OF CUSTOMS
• Court: U.S. Supreme Court

239 U.S. 93

36 S.Ct. 39

60 L.Ed. 163

CARLOS GSELL, Plff. in Err.,

v INSULAR COLLECTOR OF CUSTOMS.

No. 31.

Submitted May 14, 1915.

Decided November 15, 1915.

Mr. Henry W. Van Dyke for plaintiff in error.

Messrs. S. T. Ansell and L. W. Call for defendant in error.

Mr. Justice Day delivered the opinion of the court:

This case comes to this court on a writ of error to the supreme court of the Philippine Islands, the purpose of which is to review a judgment of that court, affirming a judgment of the court of first instance of Manila, which reversed a decision of the insular collector as to the proper classification under the tariff act of a certain commodity, known as wool noils, imported into the Philippine Islands. The contention of importer is that the material is admissible under the free list. The decision was that such material properly classified was subject to a duty of 10 per cent ad valorem. At the last term of this court, this case was submitted for consideration, and an order was entered, requesting that briefs be filed before the present term on the question of the jurisdiction of this court to review the decision of the supreme court of the Philippine Islands, and, if reviewable, whether by writ of error or appeal.

The manner of review in this court of the judgments of the supreme court of the Philippine Islands, is regulated by act of Congress of July lst, 1902 (32 Stat. at L. 691, chap. 1369, Comp. Stat. 1913, § 1225), which provides:

'That the Supreme Court of the United States shall have jurisdiction to review, revise, reverse, modify, or affirm the final judgments and decrees of the supreme court of the Philippine Islands in all actions, cases, causes, and proceedings now pending therein or hereafter determined thereby in which the Constitution or any statute, treaty, title, right, or privilege of the United States is involved, or in causes in which the value in controversy exceeds twentyfive thousand dollars or in which the title or possession or real estate exceeding in value the sum of twenty-five thousand dollars to be ascertained by the oath of either party or of other competent witnesses, is involved or brought in question; and such final judgments or decrees may and can be reviewed, revised, reversed, modified, or affirmed by said Supreme Court of the United States on appeal or writ of error by the party aggrieved, in the same manner, under the same regulations, and by the same procedure, as far as applicable, as the final judgments and decrees of the circuit courts of the United States.'

This section gives this court jurisdiction to review, revise, reverse, modify, and affirm the final judgments or decrees of the supreme court of the Philippine Islands, among others, in actions in which a statute of the United States is involved. The Philippine tariff act (36 Stat. at L. 130, chap. 8), which is under consideration in this case, is a statute of the United States, and the decision as to the classification of the merchandise in question involves a statute of the United States, and the case is properly brought for review into this court.

As to the manner of review, this statute is distinct, and provides that such final judgments and decrees of the supreme court of the Philippine Islands, can be reviewed, revised, reversed, modified, or affirmed by this court on appeal or writ of error by the party aggrieved, in the same manner, under the same regulations, and by the same procedure, as far as applicable, as the final judgments and decrees of the circuit courts of the United States. This provision as to the manner of review is an essential part of the act, and in considering it, this court held, in Fisher v. Baker, 203 U. S. 174, 51 L. ed. 142, 27 Sup. Ct. Rep. 135, 7 Ann. Cas. 1018,—where an attempt was made to review an order in a proceeding in habeas corpus by writ of error,—that, inasmuch as the final order in such cases in the circuit and district courts of the United States can only be reviewed by appeal, the same rule governs procedure to review a final order of the supreme court of the Philippine Islands, and the writ of error was accordingly dismissed. See, in this connection, De la Rama v. De la Rama, 201 U. S. 303, 50 L. ed. 765, 26 Sup. Ct. Rep. 485; Behn v. Campbell, 205 U. S. 403, 51 L. ed. 857, 27 Sup. Ct. Rep. 502.

We therefore proceed to inquire as to the manner of review of orders of this character, in revenue cases in the United States, under the statutes and regulations governing such proceedings, when taken from the final judgments...