Joseph McKenna

“ In other words, the likeness is established by the essential nature of the article, not by its name. 'If this be not so,' it is further argued, 'not only will the internal revenue tax on Porto Rican bay rum fail, but the tax on Porto Rican alcohol, whisky, brandy, gin, ordinary rum, and on all wines, liqueurs, and cordials, will also fail, because no tax is laid on any such article eo nomine by our internal revenue laws, but all are embraced in one generic article, 'distilled spirits." We think the argument is complete and irresistible. ”

“ We have already stated the chief contention of plaintiffs to be that the test of a tax on Porto Rican articles must be a tax upon domestic articles of like name, and that this is especially so as to bay rum, it is contended, is established by the fact that under the tariff act, bay rum, as a commercial article, is taxed at a lower rate than brandy and other spirits not specifically provided for. ”

“ The purpose of the Foraker act was the equal taxation of Porto Rican articles and domestic articles; the provisions of the internal revenue laws do not describe articles by name, but by character; the revenue officers have construed them as applicable to Porto Rico, except for a few months, following the decision in Anderson v. Newhall, collector.
The language of the revenue laws is comprehensive enough to cover all distilled spirits. ”