Goetze v. United States/Opinion of the Court

As the sole question presented by the record in these cases was whether Porto Rico and the Hawaiian islands were foreign countries within the meaning of the tariff law, we must hold, for the reasons stated in De Lima v. Bidwell, just decided, 181 U.S. 1, 21 Sup. Ct. Rep. 743, that the board of general appraisers had no jurisdiction of the cases.

The judgments of the Circuit Court are therefore reversed, and the cases remanded to that court, with instructions to reverse the action of the board of general appraisers.