SAMUEL DOWNES, Doing Business under the Firm Name of S. B. Downes & Company, Piff. in Err., v. GEORGE R. BIDWELL. Duties-importation from Porto Rico-territory appurtenant to United States-meaning of "United States" in revenue laws-ceded territory not incorporated into United States- conditions in treaty of cession-power of United States to acquire and hold territory without incorporating it-places subject to the jurisdiction of the United States-intent of Congress as to incorporating new territory -application of United States Constitution to new territory-presumption that Congress will obey Constitution-extension of civil government of United States to conquered territory. 1. Jurisdiction of an action to recover back duties exacted under the Foraker Act of April 12, 1900, and paid under protest, upon goods brought from Porto Rico, is given to a circuit court of the United States by U.S. Rev. Stat. 629, subd. 4, vesting it with jurisdiction "of all suits at law or equity arising under any act providing for a revenue from imports or tonnage," when construed with 643, providing for the removal from state courts of suits against a revenue officer "on account of any act done under color of his office, or of any such revenue law, or on account of any right, title, or authority claimed by such officer or other person under any such law." 2. The island of Porto Rico by the treaty of cession became territory appurtenant to the United States, but not a part of the United States, within the revenue clauses of the Constitution, such as art. 1, 8, requiring duties, imposts, and excises to be uniform "throughout the United States." 3. The imposition of duties upon imports from Porto Rico by the act of Congress known as the Foraker act, approved April 12, 1900 (31 Stat. at L. 77, chap. 191), temporarily providing a civil government and revenues for that island, was a constitutional exercise of the power of Congress. 4. The United States, within the meaning of the clause of the Constitution (art. 1, 8) requiring duties to be uniform "throughout the United States," as in the other phrase respecting commerce "among the several states," must be understood to mean the states whose people united to form the Constitution and such as have since been admitted to the Union upon an equality with them. [Per Mr. Justice Brown.] 5. An alien people cannot be incorporated into the United States by the treaty-making power by a mere cession, without the express or implied approval of Congress. [Per Justices White, Shiras, and McKenna.] 6. Conditions which preclude incorporation into the United States, without consent of Congress, of territory acquired by treaty, may be inserted in the treaty of cession by the treaty-making power, and will have the force of the law of the land if the treaty be not repudiated by Congress. [Per Justices White, Shiras, and McKenna.] 7. The government of the United States has the power to acquire and hold territory without immediately incorporating it into the United States. [Per Justices White, Shiras, and McKenna.] 8. Places subject to the jurisdiction of the United States, but which are not incorporated into it, and hence are not within the United States in the completes sense of those words, are recognized by the provision of U. S. Const. 13th Amend., prohibiting slavery within the United States "or any place subject to their jurisdiction." [Per Justices White, Shiras, and McKenna.] 9. Incorporation into the United States of territory acquired by treaty of cession, in which there are conditions against the incorporation of the territory until Congress provides therefore, will not take place until in the wisdom of Congress it is deemed that the acquired territory has reached that state where it is proper that it should enter into and form a part of the American family. [Per Justices White, Shiras, and McKenna.]