Supreme Court of Puerto Rico January 30, 1946, No. 9113 (Compañía Cervecera de Puerto Rico v. Municipality of Mayagüez)

MR. Justice de Jesús

delivered the opinion of the court.

The appellant, a domestic corporation engaged in the manufacture and sale of beer, malt, and soft drinks, brought this action in the lower court seeking the return of $550 whies it alleges to have paid under protest to the Municipality of Mavagüez as municipal taxes (patentes) corresponding to the year 1944-45.