Vivó Vilella v. Medina

Mr, Justice de Jesús

delivered tie opinion of tire court.

The property involved in this action of revendication, while it belonged to the Banco Industrial, was sold by the Collector of Internal Revenue of Lares on January 29, 1941, for the payment of taxes for the years 1934-35 to 1938-39. José Collazo appeared at the tax sale and purchased it on behalf of Catalina Vélez de Sosa, who lived in Collazo’s house, for the sum of $93.78, which was the amount of taxes due, and a certificate of purchase was issued on February 19 following. Since the Banco Industrial had left no one in charge of the…