Supreme Court of Puerto Rico May 5, 1919, No. 1824 (Buitrago v. Gilot)

DISSENTING OPINION OE

ME. JUSTICE WOLE.

The rule in Porto Rico is that the owner must pay the taxes and an exception, hence, should be clearly demonstrated. The fruits may be nothing more than a right to go on the land of which the usufructuary some day intends to make avail. I agree with the appellant that the taxes on land are taxes on the capital and not on the fruits.