Legal Opinion
Ensenada Estates, Inc. v. Hill
Supreme Court of Puerto Rico
Decided July 28, 1916No. 1329Published
Appeal from the District Court of San Juan, Section 1, in an Action for the Recovery of Taxes Paid Under Protest. The facts are stated in the opinion.
1Opinion of the Court
Mu. Justice HutchisON
delivered the opinion of the court.
Sections 1 to 5, inclusive, of an Act entitled “An Act providing for the payment of taxes under protest, establishing a procedure for the recovery thereof, and for other purposes,” approved March the 9th, 1911, read as follows:
“Section 1. — That in all cases in which an officer charged by law with the collection of revenue due the Government of Porto Rico, shall institute any proceeding or take any steps for the collection of the same, alleged or claimed by such officer to be due from any person. the party against whom the proceeding or…
2Cases cited26 opinions
- Clyde Mattox v. United StatesSupreme Court of the United States · 1892
- Taylor v. SecorSupreme Court of the United States · 1876
- Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
- San Diego Land & Town Co. v. National CitySupreme Court of the United States · 1899
- Fayerweather v. RitchSupreme Court of the United States · 1904
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