Zequeira v. University of Puerto Rico

Mr. Justice Pérez Pimentel

delivered the opinion of the Court.

*317In the year 1947 engineer-contractor Javier Zequeira entered into some contracts with the University of Puerto Rico for the construction of the Industrial Arts School, which he performed pursuant to the contracts. Contrary to the practice followed by every engineer-contractor, Zequeira did not include in the estimates on which the quotations were based and which were accepted by the University for the performance of such work, the excise taxes which he was bound to pay on the contracts pursuant to the provisions of § 16, par. 4, of…