United States Supreme Court Cases & Opinions

U.S. Supreme Court

Smallwood v. Gallardo, 275 U.S. 56 (1927)

Smallwood v. Gallardo

Nos. 211, 212, 213, 214, 215, 216

Argued October 5, 1927

Decided October 24, 1927

275 U.S. 56

Syllabus

1. To "maintain" a suit is to uphold, continue on foot, and keep from collapse a suit already begun. P. 275 U. S. 61.

2. There is no vested right to an injunction against illegal taxes, and bringing a bill does not create one. P. 275 U. S. 61.

3. In the Act of March 4, 927, amending the Act to provide a civil government for Porto Rico, the provision that no suit for the purpose of restraining the assessment or collection of any tax imposed by the laws of Porto Rico shall be maintained in the District Court of the United States for Porto Rico applies to suits which were decided in the district court and circuit court of appeals before the date of the Act and afterwards brought here by certiorari, and makes necessary that the decrees, which dismissed the bills on the merits, be reversed with directions to dismiss for want of jurisdiction. P. 275 U. S. 61.

4. A court which has been deprived by statute of jurisdiction over a pending suit to enjoin a tax has no jurisdiction to dispose of money deposited in the registry by the plaintiff to secure the tax except to return it to the depositor. P. 275 U. S. 62.

16 F.2d 545 reversed.

Certiorari, 274 U.S. 732, to review a decision of the Circuit Court of Appeals for the First Circuit which affirmed decrees of the United States District Court for

Page 275 U. S. 57

Porto Rico dismissing the bills in suits to enjoin collection of taxes. The decision of the court below is reported sub nom. Porto Rico Tax Appeals, 16 F.2d 545.

Page 275 U. S. 60