§ 872. Habeas corpus; mandamus; suit to restrain assessment or collection of taxes

Statutory text

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.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1917
Pub. L. 64–145 § 48 · 39 Stat. 226
Enacted · 48 U.S.C. § 872
Mar. 2, 1917, ch. 145, § 48, 39 Stat. 967
Source evidence
Code source credit
Mar. 2, 1917, ch. 145, § 48, 39 Stat. 967

0 of 1 references resolved to an enrolled provision · 1 partial

Editorial Notes

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.

Statutory Notes and Related Subsidiaries

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.

Credits

1917–1932 · 3 acts

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

Show as published

(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.)