The taxes and duties imposed by the Legislature of Puerto Rico by Joint Resolution Numbered 59 approved by the Governor of Puerto Rico May 5, 1930, and by Act Numbered 77 approved by the Governor of Puerto Rico May 5, 1931, as amended by Act Numbered 7 approved by the Governor April 9, 1934, including therein such taxes and duties on coffee brought into Puerto Rico from any State or Territory or district or possession of the United States, or other place subject to the jurisdiction of the United States, are legalized and ratified, and the collection of all such taxes and duties made under or by authority of either of said acts of the Puerto Rican Legislature, including such taxes and duties on coffee brought into Puerto Rico from any State, Territory, district, or possession of the United States, or other place subject to the jurisdiction of the United States, is legalized, ratified, and confirmed as fully to all intents and purposes as if the same had, by prior Act of Congress, been specifically authorized and directed.
Notes of Decisions
Porto Rico Brokerage Co. v. United States, 76 F.2d 605 (C.C.P.A. 1935).
· cites it 6× “Subsequent to our original decision, the Congress, on June 18, 1934 (19 USCA § 1319a), enacted the following legislation: "An Act providing for the ratification of Joint Resolution Numbered 59 of the Legislature of Puerto Rico, approved by the Governor May 5, 1930, imposing an…”
Miranda v. People of Puerto Rico, 101 F.2d 26 (1st Cir. 1938).
· cites it 3× “1017 , 19 U.S.C.A. § 1319a. The statutes applying to the situation are as follows: Sec.”
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