Casal v. Sancho Bonet

The appellee has moved to dismiss the present appeal as being frivolous, and the appellant objected thereto both orally and in writing.

From the record it appears that between April 6, 1933, and August 30, 1935, the plaintiff sold to the Insular Government, the Municipality of San Juan, the Puerto Rico Emergency Relief- Administration, and the Federal Government goods for the sums of $28,432.40, $22,002.50, $1,149.68, and $449.93, respectively. As he failed to pay the excise tax of two per cent on sales provided by section 62 of the Internal Revenue Act, the Treasurer made demand upon him for…