US SUPREME COURT DECISIONS

The manner of review in this Court of judgments of the Supreme Court of the Philippine Islands is regulated by the act of July 1, 1902, 32 Stat. 691.

Under the act of July 1, 1902, this Court has jurisdiction to review the judgment of the Supreme Court of the Philippine Islands in actions in which a statute of the United States is involved.

A decision as to classification of merchandise imported into the Philippine Islands involves the construction of the Philippine Tariff Act, and, that being a statute of the United States, this Court has jurisdiction to review the judgment if properly brought up.

Under the Act of July 1, 1902, the same regulations and procedure apply chanrobles.com-red

Page 239 U. S. 94

to the review by this Court of judgments of the Supreme Court of the Philippine Islands as to final judgments of the circuit courts, and, this provision being essential, such regulations and procedure must be complied with.

The procedure for review by this Court of judgments of the circuit courts and circuit courts of appeals in customs cases has always been by appeal, and not by writ of error.

There is more than mere difference in form and procedure between a review by appeal and one by writ of error; upon the former, questions of law and fact are involved, while upon the latter the review is limited to questions of law.

Review by writ of error is inapplicable to customs cases involving the facts necessary to determine the proper classification under the statute, and judgments of the Supreme Court of the Philippine Islands in customs cases cannot be reviewed upon writ of error.

Writ of error to review 24 Phil. Isl'd 369 dismissed.

The facts, which involve the jurisdiction of this Court of writs of error to review judgments of the Supreme Court of the Philippine Islands, are stated in the opinion.