Compañía Cervecera de Puerto Rico v. Municipality of Mayagüez

MR. Justice de Jesús

delivered the opinion of the court.

The appellant, a domestic corporation engaged in the manufacture and sale of beer, malt, and soft drinks, brought this action in the lower court seeking the return of $550 whies it alleges to have paid under protest to the Municipality of Mavagüez as municipal taxes (patentes) corresponding to the year 1944-45. The complaint was dismissed on a question of law presented by the defendant, consisting in that the payment of the tax should have been made on July 1, 1944, but as it was not made until September 25 of that same year, the taxpayer…