WOODBURY, Judge.
The only question presented by this appeal from the Supreme Court of Puerto Rico is the validity under the Constitution of the United States and the Puerto Rican Organic Act, 39 Stat. 951 et seq., 48 U.S. C.A. § 731 et seq., of certain provisions of the Insular Income Tax Act of 1924, Laws of Puerto Rico 1925, p. 400 et seq.
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