
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 48USC872]

 
              TITLE 48--TERRITORIES AND INSULAR POSSESSIONS
 
                         CHAPTER 4--PUERTO RICO
 
                      SUBCHAPTER IV--THE JUDICIARY
 
Sec. 872. Habeas corpus; mandamus; suit to restrain assessment 
        or collection of taxes
        
    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, Sec. 48, 39 Stat. 967; Mar. 4, 1927, ch. 503, 
Sec. 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.


                    Federal Rules of Civil Procedure

    Abolishment of writ of mandamus, see rule 81, Title 28, Appendix, 
Judiciary and Judicial Procedure.
    Power of Supreme Court to prescribe rules of procedure and evidence 
for district courts, see section 2072 of Title 28, Judiciary and 
Judicial Procedure.


                            Cross References

    Habeas corpus, see section 2241 et seq. of Title 28, Judiciary and 
Judicial Procedure.
    Suspension of privilege of writ of habeas corpus by Legislative 
Assembly, see Art. II, Sec. 13, of Commonwealth Constitution, set out 
under section 731d of this title.
    Writs, issuance of, see section 1651 of Title 28, Judiciary and 
Judicial Procedure.
