FAJARDO SUGAR CO. v. HOLCOMB

No. 1938.

16 F.2d 92 (1926)

FAJARDO SUGAR CO. OF PORTO RICO v. HOLCOMB, Auditor.

Circuit Court of Appeals, First Circuit.

November 23, 1926.


Attorney(s) appearing for the Case

David A. Buckley, Jr., of New York City (O. B. Frazer, of San Juan, Porto Rico, on the brief), for appellant.

William C. Rigby, Lieutenant Colonel, Judge Advocate, of Washington, D. C. (George C. Butte, Atty. Gen., of Porto Rico, and Russell H. Brennan, of Washington, D. C., on the brief), for appellee.

Before BINGHAM, JOHNSON, and ANDERSON, Circuit Judges.


ANDERSON, Circuit Judge.

In the court below, after hearing, the bill was dismissed on the narrow ground of lack of the jurisdictional amount of $3,000.

On the merits, the gist of the case is whether the auditor of Porto Rico has, under section 20 of the Organic Act, 39 Stat. 951 (Comp. St. § 3803gg), power to revise and to reassess taxes already assessed (and in part paid), under the statutes enacted by the Porto Rican Legislature.

The plaintiff...

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