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RIVERA v. BUSCAGLIA

No. 3981.

146 F.2d 461 (1944)

RIVERA v. BUSCAGLIA, Treasurer of Puerto Rico.

Circuit Court of Appeals, First Circuit.

December 18, 1944.

Attorney(s) appearing for the Case

Harry J. Williams and Killion, Connolly & Williams, all of Boston, Mass., for appellant.

I. Henry Kutz, Sp. Asst. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and J. Louis Monarch, Sp. Assts. to the Atty. Gen. (Fowler V. Harper, Sol., Department of the Interior, of Washington, D. C., Irwin W. Silverman, Chief Counsel, Division of Territories and Island Possessions, Department of the Interior, of Washington, D. C., of counsel), for appellee.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.

MAGRUDER, Circuit Judge.

By Act No. 29, approved December 7, 1942, the Legislature of Puerto Rico enacted a so-called Victory Tax, imposing a tax of five per cent upon the gross income of every individual, in excess of a minimum amount. It is provided that the tax is to run from January 1, 1943, up until six months after the cessation of hostilities between the United States and the Axis Powers, and is to be in addition to...

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