
    Fortuna Estates, Plaintiff and Appellant, v. Treasurer of Porto Rico, Defendant and Appellee.
    Appeals from the District Court of San Juan, Section 1, in Actions for the Eefund of Taxes Paid Under Protest.
    Nos. 1828, 1849, 1864 and 1876
    Decided June 29, 1918.
    
    Decided on tho grounds of the opinion delivered in Case No. 1827, South Porto Eioo Sugar Company v. Treasurer of Porto Eioo, ante.
    
    
      Mr. O. B. Frazer for the appellants.
    
      Messrs. Howard L. Kern, Attorney General, and Jaime Sifre, Jr., Special Fiscal, for the appellee.
   Reversed and remanded.

Chief Justice Hernández and Justices Wolf, del Toro, Al-drey and Hutchison concurred.  