Supreme Court of Puerto Rico May 18, 1943, No. 8507 (Mújica Dueño v. Sancho Bonet)

Mb. Chief Justice Del Toro

delivered the opinion of the court.

This is an action to recover taxes paid under protest, prosecuted and decided according to the law in force before the creation of the Court of Tax Appeals. The constitutionality of §§12 and 13 of Act No. 74 of 1925 (Laws of 1925, p.