Court of Appeals for the First Circuit December 15, 1939, No. 3501 (West India Oil Co. v. Sancho)

McLELLAN, District Judge.

The question presented by this appeal is whether oil brought to Puerto Rico, deposited in bonded tanks and later pursuant to a contract for its sale draw.'} off into ships for use therein on the high seas and elsewhere is subject to a,sales tax by virtue of the following Puerto Rican statutory provisions:

*146“Internal Revenue Law of Puerto Rico, as amended by Act No.