Destilería Serrallés, Inc. v. Buscaglia

Section 34 of the Organic Act provides that “No act of the legislature . . . shall take effect until ninety days after its passage . . .”. 48 U.S.C.A. 9827. The question to be decided here is whether in calculating the ninety days the date of passage is included or excluded.

*615On May 12, 1942, tlie tax on 100° proof distilled spirits was increased from $1.20 to $2.00 per gallon. Section 2, Act No. 234, Laws of Puerto Rico, 1942 (p. 1332). The Treasurer contends that the increased rate was already in effect on August 10, 1942, when agents of Destilería Serrallés, Inc. and the Treasury, for…