People v. Russell & Co., (S. en C.)

In 1926 Russell & Co. filed a petition for an injunction to restrain the Treasurer of Puerto Rico from collecting certain taxes. On March 4, 1927, Congress enacted that:

“Sec. 48. — That the Supreme and District Courts of Porto Rico and the respective judges thereof may grant writs of habeas corpus in all cases in which the same are grantable by the judges of the District Courts of the United States, and the District Courts may grant writs of mandamus in all proper cases.

“That no suit for the purpose of restraining the assessment or collection of any tax imposed by the laws of Porto Rico shall…