West India Oil Co. v. Sancho Bonet

delivered tlie opinion of the Court..

This suit was filed under the provisions of Act No. 47 of April 25, 1931, to obtain a declaratory judgment in regard to the rights of the litigants.

*697The plaintiff, the West India Oil Company (P. E.), is a domestic corporation engaged in importing, purchasing and selling oil and products derived from the same. In connection with said business and to facilitate the sale and delivery of said products to purchasers, the plaintiff set up and maintained a bonded tank in the city of San Juan, Puerto Eico, in keeping with the Federal statutes (43 Stat. 743; 19 U.S.…