GALLARDO v. SANTINI FERTILIZER CO.

No. 1862.

16 F.2d 368 (1926)

GALLARDO, Treasurer of Porto Rico, v. SANTINI FERTILIZER CO.

Circuit Court of Appeals, First Circuit.

December 18, 1926.


Attorney(s) appearing for the Case

Russell H. Brennan and Col. William Cattron Rigby, both of Washington, D. C., for appellant.

Nelson Gammans, of New York City, for appellee.

Before BINGHAM, JOHNSON, and ANDERSON, Circuit Judges.


BINGHAM, Circuit Judge.

This is a bill in equity brought by the Santini Fertilizer Company against Juan G. Gallardo, treasurer of Porto Rico, in which, among other things, it seeks to restrain him from collecting a tax assessed against the plaintiff for the year 1923-1924, and from assessing and collecting from it for the fiscal year 1924-1925 and subsequent years a property tax upon goods in its hands in the original packages in which the same was imported by it...

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