U.S. Supreme Court
Lincoln v. United States, 202 U.S. 484 (1906)
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
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 chanroblesvirtualawlibrary
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. chanroblesvirtualawlibrary