People of Porto Rico v. Havemeyer

BINGHAM, Circuit Judge.

This is an appeal from a judgment of the federal District Court in Porto Rico of December 21, 1931, dismissing the suit at law of the plaintiff-appellant on its merits. The action was brought to recover $61,617.04 due as an alleged tax under an Act of the Porto Rican Legislature (No. 49) of July 8, 1921, entitled “An Act fixing a tax on certain lands using water from the Southern Coast Publie Irrigation System, on which lands no tax whatsoever was levied under the Public Irrigation Law, and for other purposes.” By agreement of the parties the case was tried by the court…