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PEOPLE OF PORTO RICO v. HAVEMEYER

No. 2678.

60 F.2d 10 (1932)

PEOPLE OF PORTO RICO v. HAVEMEYER et al.

Circuit Court of Appeals, First Circuit.

June 27, 1932.

Attorney(s) appearing for the Case

William C. Rigby, of Washington, D. C. (Fred W. Llewellyn, of Washington, D. C., Charles E. Winter, Atty. Gen., of Puerto Rico, and Blanton Winship, of Washington, D. C., on the brief), for appellant.

Francis E. Neagle, of New York City (Rounds, Dillingham, Mead & Neagle, of New York City, on the brief), for appellees.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

BINGHAM, Circuit Judge.

This is an appeal from a judgment of the federal District Court in Porto Rico of December 21, 1931, dismissing the suit at law of the plaintiff-appellant on its merits. The action was brought to recover $61,617.04 due as an alleged tax under an Act of the Porto Rican Legislature (No. 49) of July 8, 1921, entitled "An Act fixing a tax on certain lands using water from the Southern Coast Public Irrigation System, on which lands no tax whatsoever...

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