Compañía Popular de Transporte, Inc. v. Gallardo

On March 11, 1937, the'plaintiff-appellee corporation presented in the office of the Executive Secretary of Puerto Rico, for its filing, the annual report corresponding to the year 1936. Said report contained all the data required by section 25 of the Private Corporation Law of Puerto Rico, as amended by Act No. 92 of May 13, 1936 (Sess. Laws (1) page 488) and a statement of accounts of the corporation revised and audited by Agustín Pérez Camy, a Certified Public Accountant. The Executive Secretary of Puerto Rico refused to file the report, and returned the same to the plaintiff corporation,…