officers of the customs to execute and carry into effect all instructions of the Secretary of the Treasury relative to the execution of the revenue laws; and in case any difficulty shall arise as to the true construction or meaning of any part of such revenue laws the decision of the Secretary of the Treasury shall be conclusive and binding upon all such collectors and other officers of the customs." In conformity with this provision of the law it becomes my duty to communicate the views and instructions of this Department upon various important questions arising out of the new relations between Texas and the United States.

First. Although there is now a solemn compact obligatory upon both parties for the admission of Texas as a State of the Union, yet, until further action of the Congress of the United States upon this subject, and instructions founded thereon from this Department, you will collect duties as heretofore upon all the imports from Texas into the United States.

A similar question arose in relation to exports from Florida into New Orleans in 1819, when it was decided by the Treasury Department "that all goods which have been, or may be, imported from Pensacola before an act of Congress shall be passed erecting it into a collection district and authorizing the appointment of an officer to reside thereat for the purpose of superintending the collection of duties will be liable to duty." (Book T, October 10, 1843, to February 4, 1848, Circulars, Office Secretary of Treasury.)

On December 29, 1845, Congress passed an act the first section of which was as follows:

That all the laws of the United States are hereby declared to extend to and over, and to have full force and effect within, the State of Texas, admitted at the present session of Congress into the Confederacy and Union of the United States.

Stats., p. 1.)

(9 U. S.

On December 31, 1845, Congress created a collection district embracing the State of Texas. (9 U. S. Stats., p. 2.)

NEW MEXICO AND CALIFORNIA.

The United States acquired title to New Mexico and California by conquest. The conquest of New Mexico was accomplished by the campaign of 1846 (Leitensdorfer v. Webb, 20 How., 176); as was also that of California (Cross v. Harrison, 16 How., 190).

Although the sovereignty and jurisdiction of the United States permanently attached to this territory, the government of civil affairs. therein continued to exact customs according to the schedules, rules, and regulations established by military orders. This action was sustained by the Supreme Court of the United States. (Cross v. Harrison, 16 How., 190.)

The treaty of peace with Mexico was ratified and exchanged May 30, 1848, but the officials in charge of customs affairs in California continued until the fall of 1848 to exact customs pursuant to the requirements of the military order issued by direction of the President. This action, also, was sustained by the Supreme Court of the United States. (Cross v. Harrison, 16 How., 189.)

On October 7, 1848, Robert J. Walker, Secretary of the Treasury under President Polk, issued the following circular:

TREASURY DEPARTMENT, October 7, 1848.

On the 30th of May last, upon the exchange of ratifications of our treaty with Mexico, California became a part of the American Union, in consequence of which various questions have been presented by merchants and collectors for the decision of this Department.

By the Constitution of the United States it is declared that "All treaties made, or which shall be made, under the authority of the United States shall be the supreme law of the land." By the treaty with Mexico, California is annexed to this Republic, and the Constitution of the United States is extended over that Territory and is in full force throughout its limits. Congress, also, by several enactments subsequent to the ratification of the treaty, have distinctly recognized California as a part of the Union, and have extended over it in several important particulars the laws of the United States.

Under these circumstances the following instructions are issued by this Department: First. All articles of the growth, produce, or manufacture of California shipped therefrom at any time since the 30th of May last are entitled to admission free of duty into all the ports of the United States.

Second. All articles of the growth, produce, or manufacture of the United States are entitled to admission free of duty into California, as are also all foreign goods which are exempt from duty by the laws of Congress, or on which goods the duties prescribed by those laws have been paid to any collector of the United States previous to their introduction into California.

Third. Although the Constitution of the United States extends to California, and Congress have recognized it by law as a part of the Union and legislated for it as such, yet it is not brought by law within the limits of any collection district, nor has Congress authorized the appointment of any officers to collect the revenue accruing on the import of foreign dutiable goods into that Territory. Under these circumstances, although this Department may be unable to collect the duties accruing on importations from foreign countries in California, yet, if foreign dutiable goods should be introduced there and shipped thence to any port or place of the United States, they will be subject to duty, as also to all the penalties prescribed by law when such importation is attempted without the payment of duties.

R. J. WALKER, Secretary of the Treasury.

It is worthy of attention that while this circular declares that "By the treaty with Mexico California is annexed to this Republic, and the Constitution of the United States is extended over that territory and is in full force throughout its limits," the Administration was unwilling to rest its action on that declaration, although if the theory were correct, it afforded ample justification. But the theory was a new one and its projector had been unable to secure recognition for it in the existing Congress. It was diametrically opposed to the theories and practice theretofore prevailing. Therefore the contemplated action was sought to be justified by showing it to be in harmony with the theory that Congress must extend the laws of the United States to newly acquired territory. To this end the order contained the following:

Congress also, by several enactments subsequent to the ratification of the treaty, have distinctly recognized California as a part of the Union, and have extended over it in several important particulars the laws of the United States. Under these circumstances, etc.

The laws referred to were the act of August 12, 1848 (9 U. S. Stats., p. 301), and act of August 14, 1848 (9 U. S. Stats., p. 320).

The Thirtieth Congress did not accept the view expressed in the Walker circular, and at its second session passed "An act to extend the revenue laws of the United States over the territory and waters of Upper California, and to create a collection district therein," approved March 3, 1849 (9 U. S. Stats., chap. 112, p. 400).

Historically we know that the Polk administration did not act in California in accordance with the doctrine announced in the circular of October 7, 1848. If the Constitution and laws of the United States were in force in California, then it followed that the landing of foreign products in that territory, excepting at a port of entry, was prohibited by law. Since there were no ports of entry in the territory, no foreign products could be landed. Yet in October, 1848, California was the objective point of ships sailing on every sea, bringing passengers attracted to that territory by the discovery of gold therein, and these emigrants and their goods were not refused admission.

In none of his messages to Congress did President Polk advance the theory given form and substance by the Walker circular.

In his first annual message (December 2, 1845) President Polk, with reference to the annexation of Texas, said:

The Executive Government, the Congress, and the people of Texas in convention have successively complied with all the terms and conditions of the joint resolution.

Questions deeply interesting to Texas, in common with the other States, the extension of our revenue laws and judicial system over her people and territory, as well as measures of a local character, will claim the early attention of Congress. * * (Messages and Papers of the Presidents, vol. 4, pp. 386, 387.)

*

In his second annual message (December 8, 1846) President Polk said:

It will be important during your present session to establish a Territorial government and to extend the jurisdiction and laws of the United States over the Territory of Oregon. * *

*

The establishment of custom-houses

* * * requires legislative authority. (Mes

sages and Papers of the Presidents, vol. 4, p. 504.)

In his third annual message (December 7, 1847) President Polk, with reference to Oregon, said:

*

* *

Our citizens who inhabit that distant region of country are still left without the protection of our laws or any regularly organized government. They should have the right of suffrage, be represented in a Territorial legislature and by a Delegate in Congress, and possess all the rights and privileges which citizens of other portions of the Territories of the United States have heretofore enjoyed or may now enjoy.

Our judicial system, revenue laws, laws regulating trade and intercourse with the Indian tribes, and the protection of our laws generally should be extended over them. (Messages and Papers of the Presidents, vol. 4, pp. 553, 559.)

In his message to Congress, dated July 6, 1848, notifying that body of the ratifications of the treaty of peace with Mexico on May 30, 1848, President Polk said:

The immediate establishment of Territorial governments and the extension of our aws over these valuable possessions are deemed to be not only important, but indis

pensable to preserve order.

*

Foreign commerce to a considerable amount

is now carried on in the ports of Upper California, which will require to be regulated by our laws. As soon as our system shall be extended over this commerce a revenue of considerable amount will be at once collected. For these and other obvious reasons I deem it to be my duty earnestly to recommend the action of Congress on the subject at the present session. (Messages of the Presidents, vol. 4, pp. 588, 589.)

In his annual message to Congress dated December 5, 1848, President Polk said:

No revenue has been collected at the ports in California because Congress failed to authorize the establishment of custom-houses or the appointment of officers for that purpose. (Messages of the Presidents, vol. 4, p. 638.)

In the same message President Polk further said (ib., p. 643):

It will be important to extend our revenue laws over these territories, and especially over California, at an early period. There is already considerable commerce with California, and until ports of entry shall be established and collectors appointed no revenue can be received.

Thereupon Congress passed "An act to extend the revenue laws of the United States over the territory and waters of Upper California, and to create a collection district therein," approved March 3, 1849. (9 U. S. Stats., chap. 112, p. 400.)

Mr. Polk retired from office March 4, 1849, leaving to his successor the adjustment of the complications which arose when Congress ascertained that the Executive had attempted to deal with California and New Mexico as being territory bound and benefited by the Constitution and laws of the United States.

* * *

The inhabitants of California and New Mexico, being advised by the Walker circular that "by the treaty with Mexico the Constitution of the United States is extended over that territory," naturally arrived at the conclusion that the provisions of the Constitution guaranteeing a republican form of government and securing representation in Congress were as potent as the requirements of the Constitution regarding uniform duties and imposts. If Congress were without discretion as to the one, how could it exercise discretion as to the others? Therefore the inhabitants, without waiting for Congress to authorize them so to do, proceeded to organize an independent State government, adopt a constitution, and elect Senators and Representatives in Congress. When the matter came before Congress, both the Senate and House of Representatives refused recognition to the credentials of the gentlemen claiming to be the Congressional delegations from said "States."

The numerous "enabling acts" whereby the creation of States has been authorized, and the various acts whereby the States so authorized to be created were thereafter admitted into the Union of States, show how universally and constantly it has been considered that the rights in relation to government of territory belonging to the United States are to be conferred or granted by Congress, and do not proceed from self-operating provisions of the Constitution.

President Taylor in his first annual message (December 4, 1849) said: A collector has been appointed at San Francisco under the act of Congress extending the revenue laws over California, and measures have been taken to organize the custom-houses at that and the other ports mentioned in that act at the earliest period practicable. The collector proceeded overland and advices have not yet been received of his arrival at San Francisco. Meanwhile it is understood that the customs have continued to be collected there by officers acting under the military authority, as they were during the administration of my predecessor. It will, I think, be expedient to confirm the collections thus made and direct the avails (after such allowances as Congress may think fit to authorize) to be expended within the Territory, or to be paid into the Treasury for the purpose of meeting appropriations for the improvement of its rivers and harbors. (Messages and Papers of the Presidents, vol. 5, p. 19.)

ALASKA.

The treaty for the purchase of Alaska was proclaimed June 20, 1867. (15 Stat. L., 539.) On April 6, 1868, Mr. McCullough, then Secretary of the Treasury, addressed a letter to the collector of the port of New York wherein he acknowledged receipt of a request from the Russian minister for the free entry of certain oils shipped from Alaska to San Francisco and from there reshipped to New York. In response to this request Mr. McCullough said:

The request for the free entry of said oil was made on the ground that the oil was shipped from Sitka after the ratification of the treaty by which the territory of Alaska became the property of the United States. The treaty in question was ratified on the 20th of June, 1867, and the collector at San Francisco has reported that the manifest of the vessel shows the oil to have been shipped from Alaska on the 6th day of July, 1867, and that the shipment consisted of 52 packages. Under these circumstances you are hereby authorized to admit the said 52 packages of oil free of duty.

The views expressed by the Secretary of the Treasury were also entertained by the Secretary of State, William H. Seward. In a letter dated January 30, 1869, Mr. Seward said:

I understand the decision of the Supreme Court in the case of Harrison ». Cross (16 How., 164) to declare its opinion that, upon the addition to the United States of new territory by conquest and cession, the acts regulating foreign commerce attach to and take effect within such territory ipso facto and without any fresh act of legislation expressly giving such extension to the pre-existing laws. I can see no reason for a discrimination in this effect between acts regulating foreign commerce and the laws regulating intercourse with the Indian tribes.

On July 27, 1868, Congress passed an act entitled "An act to extend the laws of the United States relating to customs, commerce, and navigation over territory ceded to the United States by Russia, to establish a collection district therein, and for other purposes." (15 Stat. L., 240.)

The first section of this act extended the laws of the United States relating to customs, commerce, and navigation to and over "all the mainland, islands, and waters of the territory ceded to the United States by the Emperor of Russia."

In connection with the course pursued by the administration of