U.S. Supreme Court DOWNES v. BIDWELL, 182 U.S. 244 (1901)
182 U.S. 244 SAMUEL DOWNES, Doing Business under the Firm Name of S. B. Downes & Company, Plff. in Err., v. GEORGE R. BIDWELL. No. 507. Argued January 8, 9, 10, 11, 1901. Decided May 27, 1901. [Page 182 U.S. 244, 247] This was an action begun in the circuit court by Downes, doing business under the firm name of S. B. Downes & Co., against the collector of the port of New York, to recover back duties to the amount of $659.35 exacted and paid under protest upon certain oranges consigned to the plaintiff at New York, and brought thither from the port of San Juan in the island of Porto Rico during the month of November, 1900, after the passage of the act temporarily providing a civil government and revenues for ths island of Porto Rico, known as the Foraker act. The district attorney demurred to the complaint for the want of jurisdiction in the court, and for insufficiency of its averments. The demurrer was sustained, and the complaint dismissed. Whereupon plaintiff sued out this writ of error. Messrs. Frederic R. Coudert, Jr., and Paul Fuller for plaintiff in error. Solicitor General Richards and Attorney General Griggs for defendant in error. Statement by Mr. Justice Brown: This case involves the question whether merchandise brought into the port of New York from Porto Rico since the passage of the Foraker act is exempt from duty, notwithstanding the 3d section of that act which requires the payment of '15 [Page 182 U.S. 244, 248] per centum of the duties which are required to be levied, collected, and paid upon like articles of merchandise imported from foreign countries.' 1. The exception to the jurisdiction of the court is not well taken. By Rev. Stat. 629, subd. 4, the circuit courts are vested with jurisdiction 'of all suits at law or in equity arising under any act providing for revenue from imports or tonnage,' irrespective of the amount involved. This section should be construed in connection with 643, which provides for the removal from state courts to circuit courts of the United States of suits against revenue officers 'on account of any act done under color of his office, or of any such [revenue] law, or on account of any right, title, or authority claimed by such officer or other person under any such law.' Both these sections are taken from the act of March 2, 1833 ( 4 Stat. at L. 632, chap. 57) commonly known as the force bill, and are evidently intended to include all actions against customs officers acting under color of their office. While, as we have held in De Lima v. Bidwell, 181 U. S. --, ante, 743, 21 Sup. Ct. Rep. 743, Actions against the collector to recover back duties assessed upon nonimportable property are not 'customs cases' in the sense of the administrative act, they are, nevertheless, actions arising under an act to provide for a revenue from imports, in the sense of 629, since they are for acts done by a collector under color of his office. This subdivision of 629 was not repealed by the jurisdictional act of 1875, or the subsequent act of August 13, 1888, since these acts were 'not intended to interfere with the prior statutes conferring jurisdiction upon the circuit or district courts in special cases and over particular subjects. United States v. Mooney,
