West India Oil Co. v. Domenech
311 U.S. 20 (1940)

Annotate this Case

U.S. Supreme Court

West India Oil Co. v. Domenech, 311 U.S. 20 (1940)

West India Oil Co. (Puerto Rico) v. Domenech

No. 26

Argued October 23, 24, 1940

Decided November 12, 1940

311 U.S. 20

Syllabus

1. Section 3 of the Organic Act of Puerto Rico, as amended by the Act of March 4, 1927, authorizing the insular legislature to levy internal revenue taxes as soon as the articles to be taxes are manufactured, sold, used, or "brought into the Island," gives the consent of Congress to a nondiscriminatory sales tax so far as it is laid on the delivery, in consummation of sales, of fuel oil imported in bond and withdrawn, duty free (pursuant to the Tariff Act of 1930 and the Revenue Act of 1932), for delivery to vessels in Puerto Rican ports for use as fuel upon their voyages to ports of the United States or foreign countries. McGoldrick v. Gulf Oil Corp.,309 U. S. 414, distinguished. P. 311 U. S. 25.

2. Considering the relationship of general Congressional legislation to legislation specifically applicable to the territories and insular possessions, repeals by implication are not to be favored, and will not be adjudged unless the legislative intention to repeal is clear. P. 311 U. S. 29.

108 F.2d 144 affirmed.

This was a suit brought by the Oil Company against Bonet, Treasurer of Puerto Rico (for whom Domenech, successor in the office, has been substituted) praying for a determination of the validity of the taxes in question. A declaratory judgment rendered by a District Court of Puerto Rico against the tax was reversed by a judgment of the Supreme Court of the Territory, 54 P.R.Dec. 732, which was, in turn, affirmed by the court below.

Page 311 U. S. 24

Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.