Porto Rico Telephone Co. v. Tax Court

In this proceeding the petitioner, Porto Rico Telephone Co., challenges the constitutionality of ⅞ 2 of Act No. 301 of May 15, 1945 (Sess. Laws, p. 1146; 27 L.P.R.A. ⅞ 342), which provides as follows:

“The Secretary of the Treasury is hereby authorized and directed to levy and collect a tax of 2 per cent on the gross operating revenue collected by any public-service company or governmental instrumentality of the Commonwealth of Puerto Rico for the transmission of telephone or telegraph messages, including telegraphic money orders. All sums received by the Secretary of the Treasury pursuant to…