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Bonet v. Yabucoa Sugar Co., 306 U.S. 505 (1939)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Bonet v. Yabucoa Sugar Co., 306 U.S. 505 (1939)
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Bonet v. Yabucoa Sugar Co. No. 498 Argued March 7, 1939 Decided March 27, 1939 306 U.S. 505
CERTIORARI TO THE IRCUIT COURT OF APPEALS FOR THE FIRST CIRCUIT
Syllabus
1. A suit against the Treasurer of Puerto Rico to enforce a tax refund cannot be maintained unless authorized by Puerto Rican law. Puerto Rico cannot be sued without its consent. P. 506.
2. The legislature of Puerto Rico is not obliged to provide a judicial remedy for tax refunds. Id.
3. Under the laws of Puerto Rico, as construed by the Island courts, suit cannot be maintained against the territorial Treasurer to collect from him an amount voluntarily paid as an income tax which the Treasurer has declined to refund. P. 507.
4. This Court follows the construction of the local tax laws adopted by the courts of Puerto Rico unless clearly erroneous. P. 509.
98 F.2d 398 reversed.
Certiorari, post, p. 622, to review a judgment which reversed a decision of the Supreme Court of Puerto Rico denying the jurisdiction of the local courts over an action against the territorial Treasurer to recover money voluntarily paid as a tax. See 50 D.P.R. 962; 51 id. 135.
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Chicago:
U.S. Supreme Court, "Syllabus," Bonet v. Yabucoa Sugar Co., 306 U.S. 505 (1939) in 306 U.S. 505 306 U.S. 506. Original Sources, accessed July 30, 2025, http://originalsources.com/Document.aspx?DocID=EGC4815YE8V8NJB.
MLA:
U.S. Supreme Court. "Syllabus." Bonet v. Yabucoa Sugar Co., 306 U.S. 505 (1939), in 306 U.S. 505, page 306 U.S. 506. Original Sources. 30 Jul. 2025. http://originalsources.com/Document.aspx?DocID=EGC4815YE8V8NJB.
Harvard:
U.S. Supreme Court, 'Syllabus' in Bonet v. Yabucoa Sugar Co., 306 U.S. 505 (1939). cited in 1939, 306 U.S. 505, pp.306 U.S. 506. Original Sources, retrieved 30 July 2025, from http://originalsources.com/Document.aspx?DocID=EGC4815YE8V8NJB.
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