Armstrong v. Sancho Bonet

Me. Justice Todd, Jr.,

delivered the opinion of the Court.

This is an appeal from a judgment on the complaint rendered by the District Court o-f San Jnan in an action for the recovery of taxes paid under protest. The facts alleged in the complaint were admitted by the defendant and the case was submitted to the lower court, by stipulation of the parties, to be decided exclusively on the question of law raised by the parties. The facts of the case are as follows:

The Municipal Assembly of Río Piedras passed on February 23, 1937, an ordinance levying during -the economic year 1937-38 an additional…