
    Newman, Plaintiff and Appellant, v. Benedicto, Treasurer of Porto Rico, Defendant and Appellee.
    Appeal from the District Court of San Juan in an Action for Refund of Taxes.
    No. 2606.
    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 Be la Haba for the appellant.
    
      The Attorney General, Mr. Garlos Llangier and Mr. R. H. Todd, Jr., for the appellee.
   Reversed and remanded.

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