Buscaglia v. Tax Court of Puerto Rico

MR. Justice Todd, Jr.,

delivered the opinion of the court.

On November 3, 1943, the Treasurer of Puerto Rico notified Carlos R. Rossi that he had levied a tax of 2.86 per cent on certain personal properties, among others, on a balance of $2,250 in his account with the Royal Bank of Canada and on $54,000 in manager’s checks issued by that bank to the order of Rossi. The latter refused to pay said tax and filed a complaint in the Tax Court which sustained it. We granted a petition for certiorari filed by the Treasurer to review said decision.

Section 290 of the Political Code in its pertinent part…