Case Digest (G.R. No. 7618)
Facts:
Mariano Uy Chaco Sons v. The Insular Collector of Customs, G.R. No. 7618, March 27, 1913, the Supreme Court, Trent, J., writing for the Court (Arellano, C.J., Torres, and Moreland, JJ., concurring). The plaintiff-appellant Mariano Uy Chaco Sons imported a shipment of white lead into the Philippine Islands directly from the United States. The Collector of Customs denied entry free of duty; the Court of First Instance of Manila affirmed the Collector's decision. The present appeal followed to the Supreme Court.The parties agreed to the following material facts: the white lead was manufactured in the United States in a bonded manufacturing warehouse (under what is termed the “Dutch” or “Stack” process) from pig lead that had been imported from Spain without the payment of U.S. customs duty. The pig lead was placed in a bonded manufacturing warehouse under authority of section 23 of the United States Tariff Law of 1909, manufactured there under Treasury supervision, and exported directly to the Philippines without any duty having been paid on the pig lead. No drawback of duties was claimed on the raw material because it had been handled under the bonded-warehouse provisions rather than through ordinary importation followed by drawback.
The controversy presented was whether the finished white lead, though produced in the United States, was admissible into the Philippine Islands free of customs duty under (a) section 5 of the United States Tariff Law of 1909 and (b) section 12 of the Philippine Tariff Law of 1909. The parties disputed both which statutory provision governed and how the qualifying clause in section 12 (“to which the customs tariff in force in the United States is applied and upon which no drawback o...(Subscriber-Only)
Issues:
- Which statute governs the entitlement to free entry — section 5 of the United States Tariff Law of 1909 or section 12 of the Philippine Tariff Law of 1909 — and how should the qualifying clause in section 12 be construed?
- Is white lead manufactured in a United States bonded manufacturing warehouse under section 23 of the United States Tariff Law entitled to free entry into the Philippine Islands under secti...(Subscriber-Only)
Ruling:
- (Subscriber-Only)
Ratio:
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Doctrine:
- (Subscriber-Only)