De Lima v. Bidwell, 182 U.S. 1 (1901) (No. 456)

Case name: De Lima v. Bidwell Opinion filed: 1901-05-27 Docket No.: 456 Citations: • 182 U.S. 1 • 21 S. Ct. 743 • 45 L. Ed. 1041 • 1901 U.S. LEXIS 1225 Case holding summaries: • understanding a demurrer filed after removal to raise the matter of derivative jurisdiction • Puerto Rico part of the U.S. for tariff purposes • Puerto Rico part of the United States for customs purposes • Puerto Rico is not a foreign country and import duties levied on sugar were illegal • holding that once Puerto Rico was acquired by the United States through cession from Spain it was not a "foreign country" within the meaning of tariff laws