Sancho v. Corona Brewing Corp.

BINGHAM, Circuit Judge.

This is an action at law brought by the plaintiff in the federal District Court for Puerto Rico against the treasurer of Puer-to Rico to recover the sum of $12,509.10 and interest, being excise taxes upon beer and malt products manufactured by it in that island, imposed by Act No. 1, of March 12, 1934.

In its complaint the plaintiff alleged that it was duly authorized to do business in the island; that it had established a brewery for the purpose of manufacturing beer and malt products there; that, on August 25, 1933, it petitioned the Public Service Commission of Puerto…