48-U.S.C.-872

§872 – Habeas Corpus; Mandamus; Suit to Restrain Assessment Or Collection of Taxes

Pathway

Title 48 > Chapter 4 > Subchapter IV > Section 872

Details

• Reference: Section 872
• Legend: §872 – Habeas Corpus; Mandamus; Suit to Restrain Assessment Or Collection of Taxes
• USCode Year: 2013

Provision Content

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.

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

Codification

United States District Court for the District of Puerto Rico substituted in text for District Court of the United States for Puerto Rico in view of section 132(a) of Title 28, Judiciary and Judicial Procedure, which states that There shall be in each judicial district a district court which shall be a court of record known as the United States District Court for the district and section 119 of Title 28 which states that Puerto Rico constitutes one judicial district.

Amendments

1927—Act Mar. 4, 1927, added second paragraph.

Change of Name

Puerto Rico substituted in text for Porto Rico pursuant to act May 17, 1932, which is classified to section 731a of this title.

U.S. Encyclopedia of Law Coverage

48-U.S.C.-869 in the Legal Encyclopedia: Territories

In this entry about 48-U.S.C.-869, find legal reference material, bibliographies and premiere content related to territories in the American Encyclopedia of Law, presenting a comprehensive view of the United States territories-specific issues, written by authorities in the field.

48-U.S.C.-861 in the Legal Encyclopedia: Puerto Rico

In this entry about 48-U.S.C.-861, find legal reference material, bibliographies and premiere content related to puerto rico in the American Encyclopedia of Law, presenting a comprehensive view of the United States puerto rico-specific issues, written by authorities in the field.

Topic Map

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