Bacardi Corp. of America v. Tax Court

Mr. Justice Pérez Pimentel-

delivered the opinion of the Court.

The Treasurer of Puerto Rico, now the Secretary of the Treasury, levied a property tax for the year 1950-51 on the empty glass bottles and the cardboard cases as part of the personal property of the Bacardi Corporation of .America, which it used in the manufacture and sale of “Bacardi Rum.” Feeling aggrieved by the assessment, the taxpayer appealed to the former Tax Court. A trial on the merits was held and the latter court rendered judgment dismissing the complaint, after stating the following findings of fact:

“(1) Plaintiff,…