Viera Rodríguez v. Domenech

This is an action for recovery of taxes paid under protest.

The Treasurer of Puerto Rico appraised for taxation purposes a piece of property of 40 acres (cuerdas) located in Hato Rey, Río Piedras, together with Race Track “Quin-tana” constructed within the same, in the sum of $194,020 for the year 1928-29, and in the sum of $188,040 for the year 1929-30. Feeling aggrieved by that assessment, the owner of the property, plaintiff Viera, after unsuccessfully exhausting his administrative remedies, resorted to the District Court of San Juan and alleged that he had proved before the Board of Review…