SAN JUAN TRADING CO. v. SANCHO

Nos. 3567, 3568.

114 F.2d 969 (1940)

SAN JUAN TRADING CO., Inc., v. SANCHO, Treasurer. SANCHO, Treasurer of Puerto Rico, v. SAN JUAN TRADING CO., Inc.

Circuit Court of Appeals, First Circuit.

October 16, 1940.


Attorney(s) appearing for the Case

L. E. Dubon, of San Juan, P. R., for San Juan Trading Co.

William Cattron Rigby, of Washington, D. C. (George A. Malcolm, of San Juan, P. R., and Nathan R. Margold, of Washington, D. C., on the brief), for Sancho, Treasurer.

E. T. Fiddler, of San Juan, P. R., amicus curiæ.

Before MAGRUDER and MAHONEY, Circuit Judges, and PETERS, District Judge.


MAHONEY, Circuit Judge.

The plaintiff, the San Juan Trading Co., Inc., brought this action to recover from the Treasurer of Puerto Rico the sum of $26,400 paid under protest and collected as excise taxes due and levied upon 88,000 gross of 144 boxes each of uncolored square stick matches packed in wooden outers or shucks containing not less than 25 but not more than 50 sticks per box, brought by the plaintiff into Puerto Rico from the City and State of New York, to...

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