Cervecería India, Inc. v. Tax Court of Puerto Rico

Mr. Justice Todd, Jr.

delivered the opinion of the Court.

Petitioner prayed the Tax Court of Puerto Rico for a declaratory judgment on a controversy between petitioner and the Treasurer of Puerto Rico as to whether in accordance with § 28 of the Spirits and Alcoholic Beverages Act, Act No. 6 of 1936 — as amended by Act No. Ill of May 12,1943 — 1 the Treasurer was empowered- to refund to petitioner the taxes collected and paid on 1,323 cases of beer containing *337over 5,000 gallons of beer which Cervecería India, Inc., alleged were in its warehouses and which had been spoiled by natural and…