American Bitumuls Co. v. Tax Court of Puerto Rico

Mr. Chiee Justice Travieso

delivered the opinion of the court.

The petitioning corporation reported to the Treasurer of Puerto Bico that its personal property subject to taxation amounted, on January 15,1943, to $21,496.50 and, on January 15, 1944, to $25,396.70. The Treasurer notified the petitioner that its personal propery had been assessed at $39,440 for the year 1943-44, and at $65,600 for the tax year 1944-45. Peeling aggrieved by those assessments, the petitioner filed separate complaints with the Tax Court, and in each of them alleged that the assessment made by the Treasurer was unjust…