García Commercial, Inc. v. Secretary of the Treasury

Mr. Justice Saldaña

delivered the opinion of the Court.

This is a suit to obtain refund of the property tax that the plaintiff paid for the years 1951-52 and 1952-53. There is no dispute as to the essential facts. In synthesis they are as follows: (1) the personal property owned by Garcia Commercial, Inc, on January 1, 1951 in Santurce, was assessed at $715,770 for the tax year 1951-52; (2) the notice of that assessment was served on June 9, 1952, and on the same day plaintiff was notified that the tax levied on said personal property for the year 1951-52 amounted to $15,106.33; (3) on December…