<Li> De Lima v. Bidwell, 182 U.S. 1 (1901): the Supreme Court ruled that a customs collector could not, under a statute providing for taxes on imported goods, collect taxes on goods coming from Puerto Rico after it had been ceded to the United States from Spain, reasoning that although it was not a State, it was under the jurisdiction of U.S. sovereignty, and thus the goods were not being imported from a foreign country . However, in Downes v. Bidwell, 182 U.S. 244 (1901), the Court held that the Congress could constitutionally enact a statute taxing goods sent from Puerto Rico to ports in the United States differently from other commerce, in spite of the constitutional requirement that "all Duties, Imposts and Excises shall be uniform throughout the United States," on the theory that although Puerto Rico could not be treated as a foreign country, it did not count as part of the "United States" and thus was not guaranteed "uniform" tax treatment by that clause of the Constitution . This was not the only constitutional clause held not to apply in Puerto Rico: later, a lower court went on to hold that goods brought from Puerto Rico into New York before the enactment of the tax statute held constitutional in Downes, could retroactively have the taxes applied to them notwithstanding the Constitution's ban on ex post facto laws, even if at the time they were brought into the United States no tax could be applied to the goods because Puerto Rico was not a foreign country . </Li> <Li> Ochoa v. Hernandez y Morales, 230 U.S. 139 (1913): the Fifth Amendment's requirement that "no person shall...be deprived of...property, without due process of law" was held, by the Supreme Court, to apply in Puerto Rico, even though it was not a State and thus not "part" of the United States . </Li> <P> The phrase "to form a more perfect Union" has been construed as referring to the shift to the Constitution from the Articles of Confederation . In this transition, the "Union" was made "more perfect" by the creation of a federal government with enough power to act directly upon citizens, rather than a government with narrowly limited power that could act on citizens (e.g., by imposing taxes) only indirectly through the states . Although the Preamble speaks of perfecting the "Union," and the country is called the "United States of America," the Supreme Court has interpreted the institution created as a government over the people, not an agreement between the States . The phrase has also been interpreted to confirm that state nullification of any federal law, dissolution of the Union, or secession from it, are not contemplated by the Constitution . </P>

The meaning of in order to form a more perfect union
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