Gallardo v. Santini Fertilizer Co., 275 U.S. 62 (1927)

Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 275 U.S. 56, click here.

Gallardo v. Santini Fertilizer Company

No. 164

Argued October 5, 1927
Decided October 24, 1927
275 U.S. 62

APPEAL FROM THE UNITED STATES DISTRICT COURT FOR PORTO RICO,

TRANSFERRED FROM THE CIRCUIT COURT OF APPEALS FOR THE

FIRST CIRCUIT UNDER THE ACT OF SEPTEMBER 14 19221

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. 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. 56. P. 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.