Joseph McKenna

“ The island was occupied by the military forces of the United States prior to January 1, 1899, and February 1, 1899, the President of the United States, by order, promulgated the 'Amended Customs Tariff and Regulations for Ports in Porto Rico,' which fixed and provided for the collection of duties upon all articles imported into Porto Rico. And duties were collected thereafter in accordance with such tariff and the amendments thereto made from time to time until May 1, 1900. ”

“ Appellant is a Spanish subject who resided, at the time his alleged cause of action accrued and at the time his petition was filed in the court of claims, in the island of Porto Rico.
Porto Rico was ceded to the United States by the Treaty of Paris, ratifications of which were exchanged April 11, 1899 [30 Stat. at L. 1754] . ”

“ Certain officers of the Army were designated to act and did act as collectors of customs under such tariff at the several ports of entry in Porto Rico, and enforced such tariff upon merchandise brought into Porto Rico from the United States and from foreign countries. ”