Loiza Sugar Co. v. People of Porto Rico

WILSON, Circuit Judge.

This is an appeal from -an order of the Supreme Court of Porto Rico affirming a judgment against the appellant in one of the insular District Courts. The amount involved is $13,751.60. The case involves the validity of a tax of four cents per hundred weight imposed on the manufacture of sugar in Porto Rico under paragraph 14 of section 20 of an Act passed by the Porto Rican Legislature, approved July 28, 1923 (Laws of Porto Rico 3923, No. 68), as amended at a Speeial Session of the Porto Rican Legislature August 27, 3923 (Laws of Porto Rico 1923 Sp. Sess. No. 1).

Section…