
    Serrallés, Plaintiff and Appellant, v. Benedicto, Treasurer of Porto Rico, Defendant and Appellee.
    Appeals from the District Court of San Juan in Actioiis for the Refund of Taxes.
    Nos. 2604, 2605 and 2607.
    Decided March 17, 1922.
    Decided on the grounds of the opinion delivered in the case of Serrallés v. Benedicto, Treasurer of Porto Rico, ante, page 220.
    
      Messrs. Texidor and De la Haba for the appellant.
    
      The Attorney General, Mr. Carlos Lianger and Mr. R. H. Todd, Jr., for the appellee.
   Reversed and remanded.

Chief Justice Del Toro and Justices Wolf, Aldrey and Hutchison concurred.  