In United States v. Antonio Huertas, the Supreme Court considered whether a Spanish subject who had been living in Florida since 1821 was liable for duties on merchandise imported into the United States after Spain ceded Florida to the U.S. The appellant argued that because Huertas was not a citizen of either country at the time of importation, he should be exempt from paying duties under international law and treaties between Spain and America. However, Chief Justice Marshall held that although Huertas may have been an alien when he imported his goods, as soon as Florida became part of the United States by treaty with Spain in 1821 he became subject to its laws and regulations regarding imports; thus making him liable for payment of duty on his goods even though they were brought in before Congress passed any act imposing such duty or taxes upon them. This decision established precedent which still stands today: foreign nationals residing within U.S borders are bound by American laws regardless of their citizenship status prior to entering said territory

In United States v. Antonio Huertas, the Supreme Court was asked to decide whether a foreign-born person who had been naturalized in one state could be prosecuted for violating federal law in another state. The majority opinion held that such persons were subject to prosecution under federal laws regardless of their place of residence or origin. However, Justice McLean dissented from this decision and argued that Congress did not have the power to pass a law criminalizing acts committed by citizens outside its jurisdiction. He further argued that if Congress wanted to punish those who violated its laws while living abroad, it should do so through diplomatic channels rather than through criminal prosecutions within the United States' borders. In conclusion, Justice McLean believed that allowing individuals born abroad but naturalized in one state to be prosecuted for crimes committed elsewhere would violate both constitutional principles and international comity between nations.