Porto Rico Fertilizer Co. v. Sancho

(concurring),.

I concur in the result of the opinions, of Judge Bingham in these cases on the-grounds set forth below.

The two cases present somewhat different state of facts, but involve similar questions and the same sections of Act 74-of the Laws of 1925 of Puerto Rico, hereinafter referred to as the Act, relating to income taxes, and may be disposed of in one-opinion.

The intent of the statute, though inartistically worded in some particulars, is cleai when considered in its entirety. Substan-*401tially all income and excess-profits taxes are without doubt paid voluntarily on their due date,…