Loíza Sugar Co. v. Buscaglia

delivered the opinion of the court.-

Act No. 267, approved May 15, 1938, Laws of Puerto Rico, 1938, p. 497, levied a tax of one-fourth of a cent on each gallon of molasses brought into, or manufactured, sold, used, or otherwise disposed of in, Puerto Rico. In November 1938 and in March 1939, the plaintiff sold and exported 1,128,834 gallons of molasses on the sale of which defendant levied a tax of one-fourth of a cent for each gallon, amounting to $2,822.08.

Act No. 267 of 1938 was re-enacted by virtue of Act No. 171 of May 13, 1941, Laws of Puerto Rico, 1941, p. 1032, whereby §4 of the…