Gallardo v. Coombs

ANDERSON, Circuit Judge.

This is a suit at law begun in the United States District Court for Porto Rico on May 20, 1920, by the trustees in dissolution of the Fajardo Sugar Company — which, was doing business in Porto Rico until February, 1919 — against the treasurer of Porto Rico, to recover seven-twelfths of an income tax — $28,806.18—vol-untarily paid by the Fajardo Company on January 3 or 7, 1919, under Act No. 59 of the Porto Rican Legislature, approved December 4,1917. A jury trial was,1 in writing,, waived by both parties. The court below found for the plaintiff in the full amount…