Gallardo v. Santini Fertilizer Co., 275 U.S. 62 (1927)
U.S. Supreme Court
Gallardo v. Santini Fertilizer Co., 275 U.S. 62 (1927)
Gallardo v. Santini Fertilizer Company
No. 164
Argued October 5, 1927
Decided October 24, 1927
275 U.S. 62
Syllabus
In a case transferred here by the circuit court of appeals in which this Court finds that the trial court lacked jurisdiction, direction for dismissal of the suit on that ground is made without determining whether the transfer was erroneous. P. 275 U. S. 63.
2. The jurisdiction of the United States district court for Porto Rico over pending suit to enjoin taxes was destroyed by the Act of March 4, 1927. See Smallwood v. Gallardo, ante, p. 275 U. S. 56. P. 275 U. S. 63.
Reversed.
On transfer from the Circuit Court of Appeals for the First Circuit of a cause appealed from the United States District Court for Porto Rico.