Gsell v. Insular Collector of Customs

Citations

• 239 U.S. 93
• 36 S. Ct. 39
• 60 L. Ed. 163
• 1915 U.S. LEXIS 1499

Syllabus

<p>The manner of review in this court of judgments of the Supreme Court of the Philippine Islands is regulated by the act of July 1, 1902, 32 Stat. 691.</p> <p>Under the act of July 1, 1902, this court has jurisdiction to review the judgment of the Supreme Court of the Philippine Islands in actions in which a statute of the United States is involved.</p> <p>A decision as to classification of merchandise imported into the Philippine Islands involves the construction of the Philippine Tariff Act, and that being a statute of the United States, this court has jurisdiction to review the judgment if properly brought up.</p> <p>Under the act'of July 1,1902, the same regulations and procedure apply to the review by this court of judgments of the Supreme Court of the Philippine .'Islands as to final judgments of the Circuit Courts, and this provision being essential, such regulations and procedure must be complied with. .</p> <p>The procedure for review by this court of judgments of the Circuit Courts and Circuit Courts of Appeals in customs cases has always been by appeal and not by writ of error.</p> <p>There is more than mere difference in form and procedure between a review by appeal and one by writ of error; upon the former, questions of law and fact are involved; while upon the latter, the review is limited to questions of law.</p> <p>Review by writ of error is inapplicable to customs cases involving the facts necessary to determine the proper classification under the statute, and judgments of the Supreme Court of the Philippine Islands in customs cases cannot be reviewed upon writ of error.</p>