
    Russell & Company, Limited, Plaintiff and Appellant, v. Treasurer of Porto Rico, Defendant and Appellee.
    Appeal from the District Court of San Juan, Section 1, in an Action for the Refund of Taxes Paid Under Protest.
    No. 1870.
    Decided June 29, 1918.
    Decided on the grounds of the opinion delivered in Case No. 1827, South Porto Pieo Sugar Company v. Treasurer of Porto Eieo, ante.
    
    
      Mr. O. R. Frazer for the appellant.
    
      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.  