Bianchi Rosafa v. Domenech

Mr. Chiee Justioe Del Toro

delivered the opinion of the Court.

Qn October 14, 1930, Juan Bianchi Rosafa brought this suit in the District Court of Mayagiiez against Manuel V’. Domeneeh, Treasurer of Puerto Rico, requesting the refund of $8,251.03 paid as income tax under protest, plus interest and costs.

The defendant demurred to the complaint on the ground that the same did not state sufficient facts and later answered thereto admitting some of the facts averred, denying others and pleading some special defenses.

Later the parties reached an agreement and submitted to the District Court the…