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Jordan v. Roche, 228 U.S. 436 (1913)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Jordan v. Roche, 228 U.S. 436 (1913)
Jordan v. Roche Nos. 202 , 203 Argued April 15, 1913 Decided April 28, 1913 228 U.S. 436
CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
Bay rum imported from Porto Rico subsequent to the passage of the Foraker Act and prior to the passage of the Act of February 4, 1909, was subject to the payment of a tax equal to the internal revenue tax imposed in the United States, under §§ 3248 and 3254, Rev.Stat., on distilled spirits, spirits, alcohol, and alcoholic spirits.
The provision in § 3 of the Foraker Act, that with the institution of a system of taxation in Porto Rico, tariff duties on goods coming to and from Porto Rico and the United States should cease, is explicitly confined to such duties and does not relate to internal revenue taxes established in the act.
A statute declaring that a specified article shall be taxed and how is not necessarily a declaration by Congress that such article was not taxed under prior statutes; its history may show, as in the case of the Act of February 4, 199, that it was not the declaration of a new policy, but a more explicit expression of prior statutes.
The purpose of the Foraker Act was the equal taxation of Porto Rican articles and domestic articles.
The language of § 3248, Rev.Stat., is comprehensive enough to cover all distilled spirits.
Under the revenue laws of the United States, articles are taxed not by their commercial names or uses, but according to their alcoholic contents, under the generic name of "distilled spirits."
The facts, which involve the liability of bay rum, imported from Porto Rico subsequent to the Foraker Act, to a tax equal to the internal revenue tax under §§ 3248 and 3254, Rev.Stat., on distilled spirits, are stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," Jordan v. Roche, 228 U.S. 436 (1913) in 228 U.S. 436 228 U.S. 439. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=GVT1GIFS1BW9BA1.
MLA: U.S. Supreme Court. "Syllabus." Jordan v. Roche, 228 U.S. 436 (1913), in 228 U.S. 436, page 228 U.S. 439. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=GVT1GIFS1BW9BA1.
Harvard: U.S. Supreme Court, 'Syllabus' in Jordan v. Roche, 228 U.S. 436 (1913). cited in 1913, 228 U.S. 436, pp.228 U.S. 439. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=GVT1GIFS1BW9BA1.
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