Whitney v. Robertson
Whitney v. Robertson
Facts: Merchants were importing sugar from San Domingo, and when they arrived at
the custom house in NY, they claimed b/c of the treaty btwn US & San Domingo, that
the goods should be admitted duty free. The collector at the port refused, and the
merchants were made to pay $21,936 in duties. Merchants then brought this claim to
get back the duties paid. Merchants (P) argued that the treaty btwn US and San
Domingo promised to provide most favored nation treatment to imports from San
Domingo. The most favored nation treatment was from a treaty btwn US and the
Hawaiian Islands, where certain goods, including sugar, were exempt from duty-
collection. Collector of the port (D) argued that he treated the goods as
dutiable articles under the acts of Congress.
RULE: In the case of a conflict btwn a federal statute and a treaty, the one last
in date will control.
Notes