48 U.S.C. § 741
Export duties, taxes, etc.; bonds to anticipate revenues
No export duties shall be levied or collected on exports from Puerto Rico, but taxes and assessments on property, income taxes, internal revenue, and license fees, and royalties for franchises, privileges, and concessions may be imposed for the purposes of the insular and municipal governments, respectively, as may be provided and defined by the Legislature of Puerto Rico; and when necessary to anticipate taxes and revenues, bonds and other obligations may be issued by Puerto Rico or any municipal government therein as may be provided by law, and to protect the public credit.
Notes of Decisions
Cited in 14
cases, 1931–2015 · leading case: Franklin California Tax-Free v. Commonwealth of Puerto Rico, 542 B.R. 322 (1st Cir. 2015).
Franklin California Tax-Free v. Commonwealth of Puerto Rico, 542 B.R. 322 (1st Cir. 2015). “951 , 953 (codified as amended at 48 U.S.C. § 741 ). Like municipalities of a state, a municipality in Puerto Rico is excluded from bankruptcy relief under the Code's other chapters if it becomes unable to meet these bond obligations.”
West India Oil Co. v. Sancho, 108 F.2d 144 (1st Cir. 1939). “If, as the District Court said, the oil was not subject to local taxation while in the bonded tanks, a question which we' are not called upon to decide, this would not prevent the imposition of a tax upon its sale to the steamers for use in their voyages.”
Buscaglia v. Ballester, 162 F.2d 805 (1st Cir. 1947). “at page 953, 48 U.S.C.A. § 741 , Congress gave the insular government specific power to impose taxes l y providing “That no export duties shall be levied or collected on exports from Puerto Rico, but taxes and assessments on property, internal revenue, and license fees, and…”
Rivera v. Buscaglia, 146 F.2d 461 (1st Cir. 1944). “1418 , 48 U.S.C.A. § 741 . Though the power to impose income taxes is thus conferred in unqualified terms, appellant urges that Congress could, not have intended in 1927, or in 1937 when, this part of § 3 of the Organic Act was reenacted, 50 Stat.”
Lugo v. Suazo, 59 F.2d 386 (1st Cir. 1932). “19) regulating the sale of foreign coffee can be supported as a valid inspection law or is to be regarded as imposing an internal revenue tax discriminating against foreign coffee after it has been brought into the island for sale, in violation of section 3 of the Organic Act of…”
California Ex Rel. McColgan v. Bruce, 129 F.2d 421 (9th Cir. 1942). “503, 48 U.S.C.A. §§ 741 , 741a, 745) has forbidden that territory to levy export duties but permitted it to collect “internal revenue taxes” in specified ways.”
Rivera Ayala v. Corte de Distrito de San Juan, 62 P.R. Dec. 513 (1943). “953 [ 48 U.S.C.A. §741 ]) se le concedió poder para impo-ner ‘contribuciones e impuestos sobre la propiedad, rentas internas y derechos sobre licencias y por franquicias, privilegios y concesiones.”
Soltero v. Descartes, Treasurer of Puerto Rico, 192 F.2d 755 (1st Cir. 1951). “The appellant concedes that Puerto Rico has full power under Sections 3 and 37 of the Organic Act, 48 U.S.C.A. §§ 741 , 821, to enact the taxing act involved here and he does not question the power of the insular legislature to levy or collect income taxes or any other tax.”
Coors Brewing Co. v. MENDEZ-TORRES, 787 F. Supp. 2d 149 (D.P.R. 2011). “) Coors sought a declaratory judgment finding that the special exemption was invalid and unenforceable, as it violated both Section 3 of the Federal Relations Act, 48 U.S.C. § 741 (a), and the Commerce Clause of the United States Constitution, Article I, Section 8, Clause 3.”
Domenech v. Havemeyer, 49 F.2d 849 (1st Cir. 1931). “953 [48 USCA § 741]) was granted power to levy “taxes and assessments on property, internal revenue, and license fees, and royalties for franchises, privileges, and concessions.”
Bianchi v. Domenech, 77 F.2d 911 (1st Cir. 1935). “958 , 964, 968 (48 USCA §§ 735, 736, 774, 811, 821), the Puerto Rican Legislature was given general legislative power and by section 3 (48 USCA § 741) to levy “taxes and assessments on property, internal revenue, and license fees, and royalties for franchises, privileges, and…”
Rivera Ayala v. Dist. Court of San Juan, 62 P.R. 491 (1943). “953 [ 48 U.S.C.A. §741 ]) was granted power to levy 'taxes and assessments on property, internal revenue, and license fees, and royalties for franchises, privileges, and concessions.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.