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WEST INDIA OIL CO. v. GALLARDO

No. 1829.

6 F.2d 523 (1925)

WEST INDIA OIL CO. v. GALLARDO, Treasurer of Porto Rico.

Circuit Court of Appeals, First Circuit.

June 12, 1925.

Attorney(s) appearing for the Case

Nelson Gammans, of New York City, for appellant.

Archibald King, of Washington, D. C. (H. P. Coats, Atty. Gen., of Porto Rico, on the brief), for appellee.

Before BINGHAM, JOHNSON, and ANDERSON, Circuit Judges.

ANDERSON, Circuit Judge.

By suit in equity, brought in the District Court of the United States for the District of Porto Rico, the appellant, a New Jersey corporation, seeks to enjoin the collection by the defendant, treasurer of Porto Rico, of certain taxes levied under Porto Rican Act No. 68 of 1923.

The bill is long and argumentative. The case was heard by the court below on bill, answer, and stipulated facts. That court sustained the jurisdiction, but...

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