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Lincoln v. United States, 202 U.S. 484 (1906)
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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.
Lincoln v. United States, 202 U.S. 484 (1906)
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Lincoln v. United States Nos. 149 , 466 Argued March 3, 1905 Decided April 3, 1905 Petitions for rehearing allowed May 29, 1905 Reargued January 18, 19, 1906 Decided on reargument May 28, 1906 202 U.S. 484
ERROR TO THE DISTRICT COURT OF THE UNITED STATES
FOR THE SOUTHERN DISTRICT OF NEW YORK. APPEAL FROM THE COURT OF CLAIMS [U.S. Reports citation not yet available]
Syllabus
Lincoln v. United States, 197 U.S. 419, reaffirmed, after rehearing, to the effect that the Executive order of July 12, 1898, directing that, upon the occupation of ports and places in the Philippine Islands by the forces of the United States, duties should be levied and collected as a military contribution, was a regulation for and during the war with Spain, referred to as definitely as though it had been named, and the right to levy duties thereunder on goods brought from the United States ceased on the exchange of ratifications of the treaty of peace; that, after title to the Philippine Islands passed by the exchange of ratifications on April 11, 1899, there was nothing in the Philippine Insurrection of sufficient gravity to give to those islands the character of foreign countries within the meaning of a tariff act; that the ratification of executive action, and of authorities under the Executive Order of July 12, 1898, contained in the Act of July 1, 1902, 32 Stat. 691, was confined to actions taken in accordance with its provisions, and that the exaction of duties on goods brought from the United States after April 11, 1899, was not in accordance with those provisions, and was not ratified.
A ratification by act of Congress will not be extended to cover what was not, in the judgment of the courts, intended to be covered, because otherwise the ratification would be meaningless or unnecessary. Congress, out of abundant caution, may ratify, and at times has ratified, that which was subsequently found not to have needed ratification.
The facts are stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," Lincoln v. United States, 202 U.S. 484 (1906) in 202 U.S. 484 202 U.S. 485–202 U.S. 495. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=X4CUZCF7Y5KV7FB.
MLA: U.S. Supreme Court. "Syllabus." Lincoln v. United States, 202 U.S. 484 (1906), in 202 U.S. 484, pp. 202 U.S. 485–202 U.S. 495. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=X4CUZCF7Y5KV7FB.
Harvard: U.S. Supreme Court, 'Syllabus' in Lincoln v. United States, 202 U.S. 484 (1906). cited in 1906, 202 U.S. 484, pp.202 U.S. 485–202 U.S. 495. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=X4CUZCF7Y5KV7FB.
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