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PORTO RICO COAL CO. v. DOMENECH

No. 2393.

41 F.2d 183 (1930)

PORTO RICO COAL CO. v. DOMENECH, Treasurer.

Circuit Court of Appeals, First Circuit.

June 5, 1930.

Attorney(s) appearing for the Case

Daniel F. Kelley (of Hartzell, Kelley & Hartzell), of San Juan, P. R., for appellant.

Col. William Cattron Rigby, of Washington, D. C. (James R. Beverley, Atty. Gen., of Porto Rico, and Edward A. Kreger and W. A. Graham, both of Washington, D. C., on the brief), for appellee.

Before BINGHAM, ANDERSON, and WILSON, Circuit Judges.

WILSON, Circuit Judge.

Under the Political Code of Porto Rico, § 317, as amended by March 10, 1904 (page 176), taxes are assessed against corporations on the following basis: "The actual present value of the capital of such corporations shall be ascertained by the Treasurer of Porto Rico from the sworn declarations of the presidents, directors or other chief officers of such corporations as required by section 319, and from such other reliable information...

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