Compañía Ron Carioca Destilería, Inc. v. Tax Court of Puerto Rico

Compañía Eon Carioca Destilería, Inc., has challenged the validity of Act No. 438 of April 24, 1946 (Laws of 1946, p. 1252), and requested the refund of the sum of $8,299.21 it paid by virtue of that Act to the Treasurer of Puerto Eico on certain distilled spirits. In the amended complaint filed by it in the Tax Court of Puerto Eico, it essentially maintained that on the date mentioned above the Governor of Puerto Eico purported to approve, and accordingly signed, a bill, which once approved was given number 438 for the year 1946, whereby it was sought to increase the taxes on distilled…