Nazario Tirado v. Asociación de Señoras Damas del Santo Asilo

Mr. Justice Ramírez Bages

delivered the opinion of the Court.

The question raised in this case is whether appellee herein, Asociación de Señoras Damas del Santo Asilo de Ponce, is entitled to reimbursement of the amounts paid by it by virtue of the Employment Security Act of Puerto Rico. This requires us to determine whether said association is exempt from the payment of the contributions imposed by said Act.

We conclude that because appellee operates a hospital principally for the benefit of well-to-do patients and patients hospitalized on the basis of contracts negotiated with several…