Legal Opinion
Fajardo Sugar Co. of Porto Rico v. Holcomb
Court of Appeals for the First Circuit
Decided November 23, 1926No. 1938PublishedCited by 9 opinions
1Opinion of the Court
ANDERSON, Circuit Judge.
In the court below, after hearing, the bill was dismissed on the narrow ground of lack of the jurisdictional amount of $3,000.
On the merits, the gist of the case is whether the auditor of Porto Rico has, under section 20 of the Organic Act, 39 Stat. 951 (Comp. St. § 3803gg), power to revise and to reassess taxes already assessed (and in part paid), under the statutes enacted by the Porto Rican Legislature.
-The plaintiff is a Porto Rican corporation carrying on a large sugar business. Pursuant to the Porto Rican statutes, No. 80 of 1919, as amended by No. 18 of 1920,…
2Cases cited11 opinions
- Ex Parte YoungSupreme Court of the United States · 1908
- Myers v. United StatesSupreme Court of the United States · 1926
- Greene v. Louisville & Interurban RailroadSupreme Court of the United States · 1917
- Packard v. BantonSupreme Court of the United States · 1924
- Bitterman v. Louisville & Nashville RailroadSupreme Court of the United States · 1907
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Gallardo v. Porto Rico Ry., Light & Power Co.Court of Appeals for the First Circuit · 1927
- Berger v. Chase Nat. Bank of City of New YorkCourt of Appeals for the Second Circuit · 1939
- Domenech v. HavemeyerCourt of Appeals for the First Circuit · 1931
- Holcomb v. Fajardo Sugar Co.Court of Appeals for the First Circuit · 1928
- Carbonell v. People of Porto RicoCourt of Appeals for the First Circuit · 1928
4 more not listed; retrieve them via the Exa API.