MAGRUDER, Circuit Judge.
Humacao Shipping Corporation filed in the District Court of the United States for Puerto Rico a petition for a declaratory judgment, 28 U.S.C. § 400, 28 U.S.C. A. § 400, that certain taxes assessed against it by the Treasurer of Puerto Rico under authority of the Political Code, Section 297, were assessed in violation of the Fourteenth Amendment, Const.U.S.C.A., and Section 2 of the Organic Act of the Territory, 48 U.S.C. §...
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