United States Supreme Court Cases & Opinions

U.S. Supreme Court

Puerto Rico v. Russell & Co., 288 U.S. 476 (1933)

Puerto Rico v. Russell & Co.

No. 492

Argued February 10, 13, 1933

Decided March 13, 1933

288 U.S. 476

Syllabus

1. A sociedad en comandita under the laws of Puerto Rico is not a limited partnership in the common law sense, but is a juridical person with a personality like that of a corporation. P. 288 U. S. 478.

2. A suit against a sociedad en comandita of Puerto Rico cannot be removed by its members from the Insular Court to the United States District Court for Puerto Rico, under §§ 41 and 42 of the Organic Act, upon the ground that the members are not citizens of or domiciled in Puerto Rico. P. 288 U. S. 482.

3. A suit by the Puerto Rico to recover insular taxes is not to be classed as a suit arising under the laws of the United

Page 288 U. S. 477

States within the meaning of the jurisdictional statutes governing removal of causes, either (a) because authority to bring it comes from an Act of Congress, or (b) because the plaintiff is recognized as a political entity by the Act of Congress under which its government is organized. Pp. 288 U. S. 482, 288 U. S. 484.

4. The doctrine that a suit by a corporation organized under an Act of Congress is within the jurisdiction of the federal courts as a suit arising under the laws of the United States has been limited by precedent and by Acts of Congress, and is not to be extended. P. 288 U. S. 485.

60 F.2d 10 reversed.

Certiorari, 287 U.S. 593, to review the affirmance of a decree of the United States District Court for Puerto Rico dismissing on the merits a suit removed from the Insular District Court.