Questions arising under said tariff and regulations shall be decided by the general in command of the United States forces in those islands.

66

Necessary and authorized expenses for the administration of said tariff and regulations shall be paid from the collections thereunder. "Accurate accounts of collections and expenditures shall be kept and rendered to the Secretary of War.

"WILLIAM MCKINLEY."

The protocol of August 12, 1898, provided that "The United States will occupy and hold the city, bay, and harbor of Manila, pending the conclusion of a treaty of peace which shall determine the control, disposition, and government of the Philippines." Manila was opened as a port of entry on August 20, 1898, and Cebu on March 14, 1899. The Executive order of July 12, 1898, was not proclaimed in Cebu until February 22, 1899, or later. The treaty of peace was signed on December 10, 1898; but ratifications were not exchanged until April 11, 1899. The Spanish forces evacuated the island of Cebu on December 25, 1898, having first appointed a provisional governor. Shortly thereafter the native inhabitants, formerly in insurrection against Spain, took possession of the island, formed a so-called republic, and administered the affairs of the island until possession was surrendered to the United States on February 22, 1899, prior to which time no authorities of the United States had been in the island and the United States had not been in possession or occupation of the island, it having been up to that time in the actual physical possession of the Spanish and the people of the island.

The Supreme Court of the United States.

JULIAN MUNSURI, APPELLANT v. C. O. LORD, TRUSTEE, ETC. Appeal from the District Court of the United States for Porto Rico. (229 U. S., 608.)

No. 1000. Motion to dismiss submitted April 28, 1913. Decided May 12, 1913.

Per Curiam. Appeal dismissed for want of jurisdiction.

OPINIONS OF THE ATTORNEY GENERAL

OF THE UNITED STATES.

(Vol. XXIX, p. 23.)

To the Secretary of War, April 1, 1911.

PANAMA RAILROAD-TRANSPORTATION OF ARTICLES MANUFACTURED IN PANAMATARIFF RATES.

Articles manufactured in Panama should be transported by the Panama Railroad Co. at the reduced freight rates provided for in article 20 of the agreement between the Republic of Colombia, now Panama, and the Panama Railroad Co., irrespective of whether the raw material from which they are made is of home or foreign production.

(Vol. XXIX, p. 58.)

To the Secretary of the Interior, May 3, 1911.

NATIONAL BANKS COLLECTING PURCHASE PRICE OF INTOXICATING LIQUORS SHIPPED FROM ONE STATE INTO ANOTHER-CRIMINAL CODE, SECTION 239.

Section 239 of the criminal code, which prohibits the collection of the purchase price of intoxicating liquors by a person acting in connection with the transportation thereof from one State into another, does not apply to banks collecting drafts, with bill of lading attached, where the shipment is made to a real consignee upon an order sent by him and filled by shipment from the dealer's place of business.

When consignments of liquor are made to fictitious persons and the bills of lading, with drafts attached, are sent to a bank with such instructions that the goods are delivered to anybody who will pay the draft and accept the goods, even though the person to whom the goods are delivered has not previously ordered the liquor, such a transaction would constitute a sale by the bank and the bank in such a case would be amenable to discipline by the State for selling liquor contrary to the State law, and also to discipline by the Federal authorities for selling liquor without compliance with the provisions of the internal-revenue laws.

Such a business, moreover, is clearly beyond the powers of a national bank, and if the Secretary of the Treasury is satisfied that there is any considerable amount of dealing of that character by banks he might well issue a general warning to them against engaging in such ultra vires transactions.

(Vol. XXIX, p. 72.)

To the Secretary of the Treasury, May 9, 1911.

LIFE-SAVING MEDALS-BARAC RIVER, P. I.

The Secretary of the Treasury is empowered by the act of January 21, 1897 (29 Stat., 494), to bestow life-saving medals for signal exertions made in saving persons from drowning in the Barac River, a nonnavigable stream of the Philippine Islands, since that river is under the jurisdiction of the United States by virtue of the sovereignty of the United States over said islands.

7345°-S. Doc. 173, 63-1-30

465

(Vol. XXIX, p. 77.)

To the Secretary of the Treasury, May 10, 1911.

PHILIPPINE ISLANDS-ENTRY OF CIGARS FROM.

Section 2804 of the Revised Statutes, which forbids the entry of cigars of less quantity than 3,000 in a single package, applies to cigars coming into the United States from the Philippine Islands.

Cigars and cigarettes brought into the United States from the Philippine Islands are subject to the internal-revenue tax under section 5 of the tariff act of August 5, 1909 (36 Stat., 83), and internal-revenue stamps in payment of such tax are required to be affixed to the packages containing the same.

(Vol. XXIX, p. 102.)

To the Secretary of War, May 25, 1911.

LEGALITY OF BOND ISSUE FOR THE MUNICIPALITY OF CEBU, PHILIPPINE ISLANDS. The issuance of bonds in the sum of $125,000 for the purpose of providing funds for certain municipal improvements in the municipality of Cebu, P. I., when made in accordance with the provisions of the act of the Philippine Legislature, approved March 29, 1911, as herein construed, is valid.

(Vol. XXIX, p. 108.)

To the Secretary of the Treasury, May 29, 1911.

MANUFACTURE AND IMPORTATION OF SMOKING OPIUM.

The act of February 9, 1909 (35 Stat., 614), prohibiting the importation of opium for other than medicinal purposes, did not repeal that portion of the act of October 1, 1890 (26 Stat., 620, 621), which relates to the manufacture of smoking opium in the United States.

Neither the act of February 9, 1909, nor any other act has abrogated or dispensed with the necessity of observing each and all of the requirements of section 37 of the act of October 1, 1890, as to notices, inventories, bonds, books, returns, etc.

It is a fundamental and familiar rule that a repeal by implication is never held to take place unless there is an irreconcilable repugnancy between the earlier and later acts, and that if by any permissible construction both may stand and be enforced there is no such repeal.

(Vol. XXIX, p. 116.)

To the Secretary of Commerce and Labor, June 1, 1911.

APPOINTMENTS IN THE DEPARTMENT OF COMMERCE AND LABOR.

The deputy commissioner of fisheries must be appointed by the President, by and with the advice and consent of the Senate, and where such appointment is made by the head of the department it is illegal and the incumbent's status is that of a de facto officer. A new appointment is not made necessary, however, merely by reason of the increase of the salary of the office.

The Chief of the Division of Alaska Fisheries, in the Bureau of Fisheries, the character of whose duties is not unlike that of the chiefs of divisions gen

erally in the several executive departments, should be appointed by the Secretary of Commerce and Labor.

The agents in the Alaska fur-seal fisheries service and the agents and inspector in the Alaska salmon fisheries service, whose positions were placed in the Division of Alaska Fisheries by the act of March 4, 1911 (36 Stat., 1439), need not be reappointed, since the mere creation of a new administrative division in which such positions are placed does not establish new offices; the new positions of agent, Alaska salmon fisheries, and of warden and deputy wardens, Alaska service, in the Division of Alaska Fisheries, should be filled by appointments made by the President, by and with le vice and consent of the Senate, as the duties of these offices are manifestl; not clerical.

The naturalist, fur-seal fisheries, and the two physicians, Pribilof Islands, placed in the Division of Alaska Fisheries by the act of March 4, 1911 (36 Stat., 1439), should be appointed by the Secretary of C erce and Labor, but as the Secretary has already made these appointments there is no necessity for their reappointment if the present incumbents are to be retained. The positions of engraver and electrotyper or photographer in the Bureau of Coast and Geodetic Survey, and the positions of associate physicist, assistant physicist, assistant chemist, laboratory assistant, aid, and superintendent of mechanical plant, in the Bureau of Standards, fall within the provisions of section 169 of the Revised Statutes and should be filled by appointments made by the Secretary of Commerce and Labor.

The position of local agent, Seattle, Wash., in the Bureau of Fisheries, the duties of which are strictly clerical, is within the meaning of section 169 of the Revised Statutes, and the appointment should be made by the Secretary of Commerce and Labor.

(Vol. XXIX, p. 156.)

To the Secretary of War, June 15, 1911.

PURCHASE OF OIL AND GASOLINE FROM PARTY TO UNLAWFUL TRUST.

A contract for the purchase of oil and gasoline for the Government may be awarded to the Standard Oil Co. of Indiana, notwithstanding that company was adjudicated a party to an unlawful trust and combination since under the decision of the court the company can enter into a valid contract and may be required to execute a bond for the faithful carrying out of said contract.

(Vol. XXIX, p. 164.)

To the Secretary of War, June 24, 1911.

MANILA RAILROAD CO.-CORPORATION TAX.

The Manila Railroad Co., a corporation organized under the laws of New Jersey, and doing business wholly within the Philippine Islands, and operating under a concessionary contract granted by the Philippine Legislature, is liable to the Federal excise tax on corporations imposed under section 38 of the act of Congress approved August 5, 1909 (36 Stat., 112).

The fact that the company is aided in its business by the Philippine Government can not of itself exempt it from the burdens of taxation imposed by the Government of the United States.

(Vol. XXIX, p. 194.)

To the Postmaster General, July 12, 1911.

OCEAN MAIL SERVICE-FOREIGN PORTS-COLON AND PANAMA.

The cities of Panama and Colon and the harbors adjacent to said cities being reserved as a part of the Republic of Panama in the grant of the Canal Zone to the United States, the ports of Panama and Colon are foreign