Supreme Court of Puerto Rico December 23, 1920, No. 479 (Chardon v. Registrar of Ponce)

Mr. Justice Hutchison

delivered the opinion of the court.

A certificate issued by the Treasurer of Porto Rico recites that attached to the record of the proceeding for the collection of taxes instituted by the Treasury Department against Cristino Cáliz “for A. F.” is another certificate, which is *933thereupon set forth verbatim and in which a.