Yabucoa Sugar Co. v. Sancho

WILSON, Circuit Judge.

This is an action against the treasurer of Puerto Rico to recover income and excess profits taxes paid under protest. At the time the action was brought in 1926, one Juan G. Gallardo was treasurer. The name of the present treasurer, Rafael Sancho Bonet, has since been substituted as defendant. The amounts claimed were for taxes assessed and paid for the years 1918 and 1920.

The original complaint was filed February 18, 1926. On March 9, 1934, more than eight years thereafter, the plaintiff filed an amended complaint on which judgment was rendered in the District Court of…