Legarreta Ruiz v. Treasurer of Puerto Rico

Mr. Justice De Jesús

delivered the opinion of the Court.

This suit was filed on the District Court of Ponce to recover certain taxes which plaintiff thought had been illegally imposed and collected and which he paid under protest in the internal revenue office at Adjuntas. In due time the Treasurer defendant filed a motion requesting the removal of the case to the District Court of San Juan for two reasons:(a) Because this is a case against a public official arising from acts which were a part of his duty, the cause therefore arising in the city of San Juan where the defendant official has his…