Legal Opinion
Porto Rico Coal Co. v. Domenech
Court of Appeals for the First Circuit
Decided June 5, 1930No. 2393PublishedCited by 6 opinions
1Opinion of the Court
WILSON, Circuit Judge.
Under the Political Code of Porto Rico, § 317, as amended by March 10, 1904 (page 176), taxes are assessed against corporations on the following basis: “The actual present value of the ea.pital of such corporations shall ha ascertained by the Treasurer of Porto Rico from the sworn declarations of the presidents, directors or other chief officers of such corporations as required by section 319, and from such other reliable information as the Treasurer may have or seewre.” (Italics ours.)
It is further provided, however, that the value of the capital thus obtained shall not…
2Cases cited4 opinions
- Cardona v. QuinonesSupreme Court of the United States · 1916
- Washington Union Coal Co. v. Thurston CountyWashington Supreme Court · 1919
- Richardson v. Fajardo Sugar Co.Court of Appeals for the First Circuit · 1916
- Great Northern Ry. Co. v. Okanogan CountyDistrict Court, E.D. Washington · 1915
3Cited by6 opinions
- Sucesión de Pedro Giusti, Inc. v. Tribunal de ContribucionesSupreme Court of Puerto Rico · 1949
- Loiza Sugar Co. v. People of Porto RicoCourt of Appeals for the First Circuit · 1932
- Buscaglia v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1945
- Buscaglia v. Tax Court of Puerto RicoSupreme Court of Puerto Rico · 1945
- First Industrial Loan Co. v. DaughertyCalifornia Supreme Court · 1945
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