Case Name: GALLARDO v. SANTINI FERTILIZER COMPANY
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1927-10-24
Citations: 275 U.S. 62
Docket Number: No. 164
Parties: GALLARDO v. SANTINI FERTILIZER COMPANY.
Judges: 
Reporter: United States Reports
Volume: 275
Pages: 62–64

Head Matter:
GALLARDO v. SANTINI FERTILIZER COMPANY.
No. 164.
Argued October 5, 1927.
Decided October 24, 1927.
Mr. William Cattron Rigby, with whom Mr. George C. Butte, Attorney General of Porto Rico, was on the brief, for appellant.
Mr. Nelson Gammans for appellee.

Opinion:
Mr. Justice Holmes
delivered the opinion of the Court.
This is a bill in equity brought in the District Court of Porto Rico to restrain the collection of taxes imposed by the laws of Porto Rico. An injunction was issued by the District Court, on March. 31, 1925. On April 7, 1925, an appeal was allowed to the Circuit Court of Appeals for the First Circuit. That Court at first made a decree 'reversing the,decree of the District Court, but later, on December 18, 1926, set that decree aside and transferred the case 'to this Court, under the Act of September 14,. 1922, c. 305; 42 Stat..837, conceiving that the jurisdiction of the District Court was' invoked solely upon the ground that the controversy involved the construction or application of the Constitution of the United States. On March 4, 1927, the Act of Congress was passed that took away the jurisdiction of the District Court in. this class óf cases, as explained in Smallwood v. Gallardo, ante, p. 56.
The case has been argued upon the merits and also upon a motion to remand -it to the Circuit Court of Appeals on the ground that the appeal properly was taken to that Court. As the only jurisdiction remaining anywhere is to make an order requiring the case to be dismissed for want of jurisdiction we need not discuss these matters. The decision that no jurisdiction remains comes from this Court, and -it is proper that it'should carry out its decision without unnecessary circuity by directing it to be enforced.
Decree reversed.
Bill to be dismissed for want of jurisdiction.