Asiatic Petroleum Co. v. Insular Collector of Customs

The petitioner seeks review of a decision of the Supreme Court of the Philippine Islands which construed § 21 of the Philippine Tariff Act of 1909. The reasons assigned are the importance of the question, involved'and conflict with a decision, of the Court of Claims under a statute of similar import. The respondent urges that this Court is without jurisdiction to issue the writ, and if it has jurisdiction, should affirm the judgment.

The section in question provides:

“Sec. 21. That on all.fuel imported into the Philippine Islands which is afterwards used for the propulsion of vessels engaged in…