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LOIZA SUGAR CO. v. PEOPLE OF PORTO RICO

No. 2638.

57 F.2d 705 (1932)

LOIZA SUGAR CO. v. PEOPLE OF PORTO RICO.

Circuit Court of Appeals, First Circuit.

March 22, 1932.

Attorney(s) appearing for the Case

David A. Buckley, Jr., of New York City, for appellant.

William C. Rigby, of Washington, D. C. (Fred W. Llewellyn and Blanton Winship, both of Washington, D. C., and James R. Beverley, Atty. Gen., of Porto Rico, on the brief), for appellee.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

WILSON, Circuit Judge.

This is an appeal from an order of the Supreme Court of Porto Rico affirming a judgment against the appellant in one of the insular District Courts. The amount involved is $13,751.60. The case involves the validity of a tax of four cents per hundred weight imposed on the manufacture of sugar in Porto Rico under paragraph 14 of section 20 of an Act passed by the Porto Rican Legislature, approved July 28, 1923 (Laws of Porto Rico 1923, No. 68...

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