United States Brewers Association, Inc. v. Julio Cesar Perez, Etc.

COFFIN, Chief Judge.

This is an action for declaratory and injunctive relief, brought by five United States mainland beer producers and a trade association representing the producers of 95 per cent of the beer sold in the United States, to restrain Puerto Rican officials from collecting an increase in the internal revenue tax on beer imposed by Act 37 of July 13, 1978. In the alternative, as set forth in the amended complaint, the plaintiffs sought to enjoin defendants from applying that Act’s exemption of “beer produced by persons whose total production during its most recent year has not…