Dooley v. United States (183 U.S. 151)
Messrs. Henry M. Ward, John G. Carlisle, William Edmond Curtis, William G. Choate, and Joseph Larocque, Jr., for plaintiffs in error.

Solicitor General Richards and Attorney General Griggs for defendant in error.

Statement by Mr. Justice Brown:

This was an action begun in the circuit court as a court of claims by the firm of Dooley, Smith, & Co., to recover duties exacted of them and paid under protest to the collector of the port of San Juan, Porto Rico, upon merchandise imported into that port from the port of New York after May 1, 1900, and since the Foraker act. This act requires all merchandise 'coming into Porto Rico from the United States' to be 'entered at the several ports of entry upon payment of fifteen per centum of the duties which are required to be levied, collected, and paid upon like articles of merchandise imported from foreign countries.' [31 Stat. at L. 77, chap. 191, § 3].

A demurrer was interposed by the district attorney upon the ground that the court had no jurisdiction of the subject of the action, and also that the complaint did not state facts sufficient to constitute a cause of action. The demurrer to the complaint for insufficiency was sustained, and the petition dismissed.

Mr. Justice Brown delivered the opinion of the court: 

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