Smallwood v. Gallardo

delivered the opinion of the Court.. These • are suits brought in the District Court of the United States for Porto Rico to restrain the collection of taxes imposed by the laws of Porto Rico. On January 7, 1927, the Circuit Court of Appeals affirmed decrees of the District Court dismissing the bills.- On March 4, 1927, by c. 503, § 7, of the Act of that year, Congress provided that § 48 of the Act to provide a civil government for Porto Rico should be amended to read as follows: “ Sec. 48. That the Supreme and District Courts of Porto Rico and the-respective judges thereof may grant writs of…