Legal Opinion
Lugo v. Suazo
Court of Appeals for the First Circuit
Decided June 7, 1932No. 2619PublishedCited by 16 opinions
1Opinion of the Court
BINGHAM, Circuit Judge.
The principal question in this ease is whether the Puerto Rican Act of 1928 (No. 19) regulating the sale of foreign coffee can be supported as a valid inspection law or is to be regarded as imposing an internal revenue tax discriminating against foreign coffee after it has been brought into the island for sale, in violation of section 3 of the Organic Act of Puerto Rico, as amended (48 USCA §§ 741, 741a, 745).
The act of 1928 requires all persons dealing in foreign coffee (coffee not grown and harvested in Puerto Rico) to obtain licenses and pay license fees of $80 per…
2Cases cited5 opinions
- Brimmer v. RebmanSupreme Court of the United States · 1891
- Walling v. MichiganSupreme Court of the United States · 1886
- D. E. Foote & Co. v. StanleySupreme Court of the United States · 1914
- D. E. Foote & Co. v. ClagettCourt of Appeals of Maryland · 1911
- Gallardo v. QuestellCourt of Appeals for the First Circuit · 1928
3Cited by16 opinions
- Cases v. United StatesCourt of Appeals for the First Circuit · 1942
- R.C.A. Communications, Inc. v. Gobierno de la CapitalSupreme Court of Puerto Rico · 1964
- Sea-Land Services, Inc. v. Municipality of San JuanDistrict Court, D. Puerto Rico · 1980
- Sancho v. Bacardi Corp.Court of Appeals for the First Circuit · 1940
- Hermanos v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1946
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