West India Oil Co. (P. R.) v. Buscaglia

During the' years 1936, 1937, and 1938, the West India Oil Company (P. R.) entered into contracts with the Grovernment of Puerto Rico for the sale to the latter of certain amounts of gasoline, oil, kerosene, and other petroleum products. Prior to the making of those contracts, the company paid.the excise taxes on the products sold and deliv*103ered' to the Government, such payment having been made at the time of the introduction of the products into Puerto Rico. On March 16, 1943, the Treasurer of Puerto Rico informed the company that it owed the Government $664.32 on account of an excise tax of…