48 U.S.C. § 872 — Habeas corpus; mandamus; suit to restrain assessment or collection of taxes

submitted 109 years ago by ch. 145 to r/title-48-TERRITORIES-AND-INSULAR-POSSESSIONS · 88 words · no verdicts yet

in plain englishAI-generated · not legal advice

Puerto Rico's supreme and district courts may issue habeas corpus and mandamus writs in specified cases, but the federal district court cannot hear suits to stop Puerto Rico tax collection.

Puerto Rico's supreme and district courts and their judges may issue habeas corpus writs in every case in which United States district-court judges could issue them. The district courts may issue mandamus writs in all proper cases. The United States District Court for the District of Puerto Rico may not hear a suit seeking to stop assessment or collection of a tax imposed by Puerto Rico law.

the actual law source: uscode.house.gov ↗public domain

The supreme and district courts of Puerto Rico and the respective judges thereof may grant writs of habeas corpus in all cases in which the same are grantable by the judges of the district courts of the United States, and the district courts may grant writs of mandamus in all proper cases.

No suit for the purpose of restraining the assessment or collection of any tax imposed by the laws of Puerto Rico shall be maintained in the United States District Court for the District of Puerto Rico.

Source credit: (Mar. 2, 1917, ch. 145, § 48, 39 Stat. 967; Mar. 4, 1927, ch. 503, § 7, 44 Stat. 1421; May 17, 1932, ch. 190, 47 Stat. 158.)

history & why it existsrecord from the source credit

1917Enacted · Act of Mar. 2, 1917, ch. 145 · 39 Stat. 967
1927Amended · Act of Mar. 4, 1927, ch. 503 · 44 Stat. 1421
1932Amended · Act of May 17, 1932, ch. 190 · 47 Stat. 158

A history note hasn’t been published yet. The record shows enactment by ch. 145 on 1917-03-02.

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