Coll Watlington v. Picó

Mr. Justice Saldaña

delivered the opinion of the Court.

There is but one issue in this suit: are the furniture,, equipment and instruments used by a dentist in his office exempt from taxation? In order to decide this question it is-necessary to interpret the scope of § 291 (i) of the Political Code, 13 L.P.R.A. § 551 (i). It is provided therein (in the Spanish text) that: “Estarán exentas de tributación para la imposición de contribuciones las propiedades siguientes: ... (i) Los instrumentos profesionales y las herramientas o apa-ratos de mecánicos y artesanos, y que para servirse de ellos…