Richardson v. Fajardo Sugar Co.
Court of Appeals for the First Circuit
In Error to and Appeal from the Supreme Court of Porto Rico. Action by the Fajardo Sugar Company against Allan H. Richardson, Treasurer of Porto Rico. A judgment for plaintiff was affirmed by the Supreme Court of Porto Rico, and defendant brings error and appeals.
1Opinion of the Court
BROWN, District Judge.
The writ of error brought by the treasurer of Porto Rico, in case No. 1164, seeks to review the judgment of the Supreme Court of Porto Rico in a case relating'to the assessment of taxes under the local laws, to the exemption from taxation in sec*196tion 290 of the Political Code of Porto Rico of book credits, promissory notes, and other personal credits, and to the application of such exemption to certain items contained in the schedules of the Fajardo Sugar Company’s assets.
[1] Both tire District Court and the Supreme Court of Porto Rico upon appeal gave due consideration…
2Cases cited2 opinions
- Missouri Pacific Railway Co. v. FitzgeraldSupreme Court of the United States · 1896
- Cardona v. QuinonesSupreme Court of the United States · 1916
3Cited by9 opinions
- Sucesión de Pedro Giusti, Inc. v. Tribunal de ContribucionesSupreme Court of Puerto Rico · 1949
- Porto Rico Coal Co. v. DomenechCourt of Appeals for the First Circuit · 1930
- Succession of Garcia v. HernandezCourt of Appeals for the First Circuit · 1920
- Cortada v. Municipio de PonceSupreme Court of Puerto Rico · 1934
- Rodriguez v. AnaudCourt of Appeals for the First Circuit · 1931
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