In re Ramirez Quiñones

Hamilton, Judge,

delivered the following opinion:

This is a matter of taxes, and comes up by petition of the island of Porto Eico for review of the decision of referee Lee at Ponce. The facts seem to be that Felipe Eamirez Quiñones was engaged in the mercantile business in the Ponce district, being concerned entirely with merchandise and other personal property. He fell into financial difficulties, and on March 3, 1915, was adjudicated a bankrupt by this court, and the matter referred to referee 'Lee. On April 16 of the same year the personal property was ordered sold. On May 24, 1915, taxes to…