Supreme Court of Puerto Rico March 30, 1949, No. 202 (Buscaglia v. Tax Court of Puerto Rico)

Mr. Justice Todd, Jr.,

delivered the opinion of the Court.

The only question for decision in this appeal is whether the Tax Court erred in ordering the Treasurer of Puerto *707Rico to return $2,819.52 t.o the Bull Insular Line, Inc., which it had paid as internal revenue on some Towmotor Lift Fork Trucks known as “finger lift trucks,” pursuant to subdivision 8 of § 16 of Act No.