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RICARDO v. AMBROSE

Civ. A. No. 246, 1952.

110 F.Supp. 716 (1953)

RICARDO et al. v. AMBROSE, Government Secretary.

District Court, Virgin Islands D. St. Thomas & St. John.

March 16, 1953.

Attorney(s) appearing for the Case

Dudley, Hoffman & McGowan, Charlotte Amalie, St. Thomas, V. I., Geo. H. T. Dudley, Charlotte Amalie, St. Thomas, V. I., of counsel, for plaintiffs.

Cyril Michael, United States District Attorney, Charlotte Amalie, St. Thomas, V. I., Irwin W. Silverman, Chief Counsel, Office of Territories, Dept. of Interior, Washington, D. C., of counsel, for defendant.

MOORE, District Judge.

An interpretation of the real property tax laws of the municipality of St. Thomas and St. John is here involved. The first real property tax law, under American rule, for the municipality of St. Thomas and St. John was an ordinance of January 12, 1922. This ordinance was superseded by Act of Congress on May 26, 1936, 48 U.S.C.A. §§ 1401-1401e, which Act was followed by regulations promulgated thereunder, December 31, 1936. Plaintiffs...

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