Porto Rico Coal Co. v. Gallardo

The Porto Rico Coal Company, the plaintiff, brought an action in the District Court of San Juan against the Treasurer of Porto Rico, Juan G. Gallardo, and prayed for a judgment ordering the defendant to refund to the plaintiff the sum of $13,188.28 which had been collected unjustly from it as taxes and paid under protest. The defendant answered and moved that the complaint be dismissed.

The facts in the case are as follows:

On April 9, 1924, the Porto Rico Coal Company presented to the Treasurer of Porto Rico a report of its property holdings on January 15, 1924, subject to taxation. According…