A. J. TRISTANI SUCRS v. BUSCAGLIA

Nos. 4272, 4273.

166 F.2d 966 (1948)

A. J. TRISTANI SUCRS., Inc., v. BUSCAGLIA, Treasurer, et al. R. SANTAELLA & BROTHER, Inc., v. SAME.

Circuit Court of Appeals, First Circuit.

Rehearing Denied April 9, 1948.

Second Petition for Rehearing Denied April 23, 1948.


Attorney(s) appearing for the Case

Mariano Acosta Velarde, of San Juan, P. R. (Daniel Pellon Lafuente, of San Juan, P. R., on the brief), for appellants.

I. Henry Kutz, Sp. Asst. to Atty. Gen., (Theron L. Caudle, Asst. Atty. Gen., Helen R. Carloss and Lee A. Jackson, Sp. Assts. to Atty. Gen., and Mastin G. White, Sol., and Irwin W. Silverman, Chief Counsel, Division of Territories and Island Possessions, U. S. Department of the Interior, both of Washington, D. C., on the brief), for appellees.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.


MAGRUDER, Circuit Judge.

The appellants in these two cases each brought suit against the Treasurer of Puerto Rico for the refund of "additional" excise taxes on cigarettes imported into Puerto Rico, paid pursuant to § 8 of Act No. 22, approved June 18, 1939, Laws P. R. Special Sess. 1939, p. 100 (amended by § 4 of Act No. 149, approved May 6, 1940, Laws P. R. 1940, p. 900), and pursuant to § 5 of Act No. 22, approved December 3, 1942, Laws P. R. 2d...

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