Porto Rico Distilling Co. v. Treasurer of Porto Rico
Supreme Court of Puerto Rico
Appeal from the District Court of Areciho in an Action for the Refund of Taxes Paid Under Protest. Tlie facts are stated in the opinion.
1Opinion of the Court
Me. Justice del Tono
delivered the opinion of the court.
This is an action for the refund of certain excise taxes paid under protest. The plaintiff:, Porto Rico Distilling Company, is a corporation organized and existing under the laws of Porto Rico, engaged in the manufacture, purchase and sale of alcohol and the industrial and commercial transactions incidental thereto. It owns a distillery called “Mi-ramar” and also a general bonded warehouse in the city of Arecibo. The warehouse is used for the storage and manufacture of articles subject to taxation, for export. Prom March 16 to March 28,…
2Cases cited2 opinions
- Farrell v. United StatesSupreme Court of the United States · 1879
- Louisville Public Warehouse Co. v. Collector of CustomsCourt of Appeals for the Sixth Circuit · 1892