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BONET V. YABUCOA SUGAR CO., 306 U. S. 505 (1939)

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U.S. Supreme Court

Bonet v. Yabucoa Sugar Co., 306 U.S. 505 (1939)

Bonet v. Yabucoa Sugar Co.

No. 498

Argued March 7, 1939

Decided March 27, 1939

306 U.S. 505


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. 306 U. S. 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. 306 U. S. 507.

4. This Court follows the construction of the local tax laws adopted by the courts of Puerto Rico unless clearly erroneous. P. 306 U. S. 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. chanroblesvirtualawlibrary

Page 306 U. S. 506

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