Jordan v. Roche
Supreme Court of the United States
CERTIFICATE FROM THE CIRCUIT COURT 05' APPEALS FOR THE SECOND CIRCUIT. The facts, which involve the liability of bay rum, imported from Porto Rico subsequent to the Foraker Act, to a tax equal to the internal revenue tax under §§ 3248 and 3254, Rev. Stat., on distilled spirits, are stated in the opinion. The act of February 4, 1909, taxing bay rum imported from Porto Rico, was a declaration by Congress that it was not subject to a tax under prior statutes.
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CERTIFICATE FROM THE CIRCUIT COURT 05' APPEALS FOR THE SECOND CIRCUIT. The facts, which involve the liability of bay rum, imported from Porto Rico subsequent to the Foraker Act, to a tax equal to the internal revenue tax under §§ 3248 and 3254, Rev. Stat., on distilled spirits, are stated in the opinion. The act of February 4, 1909, taxing bay rum imported from Porto Rico, was a declaration by Congress that it was not subject to a tax under prior statutes. This act is in pari materia with § 3 of the Foraker Act and should be construed with it. United States v. Freedman, 3 How. 556, 564; Tiger…
1Opinion of the CourtJustice McKenna
Actions were brought in the Circuit Court, Eastern District of New York, to recover money paid upon certain importations of bay rum from Porto Rico. Judgment was entered for defendants in the actions, and error was prosecuted from the Circuit Court of Appeals for the Secpnd Circuit, and that court certifies the following question to this court:
“Was bay rum imported from Porto Rico subsequent to the passage of the act of April 12, 1900, and prior to the passage of the act of February 4, 1909, subject to the payment of a tax equal to the internal revenue tax imposed in the United States under…
2Cases cited1 opinion
- Anheuser-Busch Brewing Assn. v. United StatesSupreme Court of the United States · 1908
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- Hermanos v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1946
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