United States Supreme Court Cases & Opinions

U.S. Supreme Court

Cami v. Central Victoria, Ltd., 268 U.S. 469 (1925)

Cami v. Central Victoria, Ltd.

No. 370

Submitted April 30, 1925

Decided June 1, 1925

268 U.S. 469

Syllabus

1. Certiorari will not ordinarily be granted to review decisions of the circuit court of appeals sustaining decisions of the Supreme Court of Porto Rico on local questions, but where the judgment of the court of appeals is a reversal, this Court cannot sustain a decision of the Porto Rico court without plausible grounds merely because the question is local. P. 268 U. S. 470.

2. Porto Rican Act No. 9, of May 12, 1920, § 49, provides that municipal revenues shall embrace license taxes provided by Act No. 26, of March 2, 1914, "hereby declared to be in force," and "(f) any other . . . tax" that may be levied by two-thirds of the municipal assembly the object or matter of which is not also the object of any federal or insular tax. Held that a municipal tax of ten cents per cwt. on sugar manufactured in the municipality is unauthorized, because taxation of the business of sugar mills is

Page 268 U. S. 470

governed, and limits affixed, by the license tax provision in the Act of 1914. P. 268 U. S. 471.

295 F.2d. 809 affirmed.

Certiorari to a judgment of the circuit court of appeals which reversed a judgment of the Supreme Court of Porto Rico refusing to prevent collection of a municipal tax.