instrument only when and as it shall direct.

 Can it for a moment be doubted that the
addition of Porto Rico to the territory of the United
States in virtue of the treaty with Spain has been
recognized by direct action upon the part of
Congress? Has it not legislated in recognition of
that treaty, and appropriated the money which it
required this country to pay?

 If, by virtue of the ratification of the treaty with
Spain, and the appropriation of the amount which
that treaty required this country to pay, Porto Rico
could not become a part of the United States so as
to be embraced by the words "throughout the
United States," did it not become "incorporated"
into the United States when Congress passed the
Foraker act? 31 Stat. at L. 77, chap. 191. What did
that act do? It provided a civil government for Porto
Rico, with legislative, executive, and judicial
departments; also, for the appointment by the
President, by and with the advice and consent of
the Senate of the United States, of a "governor,
secretary, attorney general, treasurer, auditor,
commissioner of the interior, and a commissioner of
education." 17-25. It provided for an executive
council, the members of which should be
appointed by the President, by and with the advice
and consent of the Senate. 18. The governor
was required to report all transactions of the
government in Porto Rico to the President of the
United States. 17. Provision was made for the
coins of the United States to take the place of Porto
Rican coins. 11. Al laws enacted by the Porto
Rican legislative assembly were required to be
reported to the Congress of the United States,
which reserved the power and authority to amend
the same. 31. But that was not all. Except as
otherwise provided, and except also the internal
revenue laws, the statutory laws of the United
States, not locally inapplicable, are to have the
same force and effect in Porto Rico as in the United
States. 14. A judicial department was established
in Porto Rico, with a judge to be appointed by the
President, by and with the advice and consent of
the Senate. 33. The court so established was to
be known as the district court of the United States
for Porto Rico, from which writs of error and appeals
were to be allowed to this court. 34. All judicial
process, it was provided, "shall run in the name of
the United States of America, ss: the President of
the United States." 16. And yet it is said that
Porto Rico was not "incorporated" by the Foraker
act into the United States so as to be part of the


United States within the meaning of the
constitutional requirement that all duties, imposts,
and excises imposed by Congress shall be uniform
"throughout the United States."

 It would seem, according to the theories of
some, that even if Porto Rico is in and of the United
States for many important purposes, it is yet not a
part of this country with the privilege of protesting
against a rule of taxation which Congress is
expressly forbidden by the Constitution from
adopting as to any part of the "United States." And
this result comes from the failure of Congress to
use the word "incorporate" in the Foraker act,
although by the same act all power exercised by the
civil government in Porto Rico is by authority of the
United States, and although this court has been
given jurisdiction by writ of error or appeal to re-
examine the final judgments of the district court of
the United States established by Congress for that
territory. Suppose Congress had passed this act:
"Be it enacted by the Senate and House of
Representatives in Congress assembled, That
Porto Rico be and is hereby incorporated into the
United States as a territory," would such a statute
have enlarged the scope or effect of the Foraker
act? Would such a statute have accomplished more
than the Foraker act has done? Indeed, would not
such legislation have been regarded as most
extraordinary as well as unnecessary?

 I am constrained to say that this idea of
 "incorporation" has some occult meaning which my
 mind does not apprehend. It is enveloped in some
 mystery which I am unable to unravel.

 In my opinion Porto Rico became, at least after
 the ratification of the treaty with Spain, a part of and
 subject to the jurisdiction of the United States in
 respect of all its territory and people, and that
 Congress could not thereafter impose any duty,
 impost, or excise with respect to that island and its
 inhabitants, which departed from the rule of
 uniformity established by the Constitution.