(To save space the names of the winning candidates for representative in the insular legislature and municipal positions have been deleted but can be obtained from committee files-Editor.)

NOTE. In order to conserve space only the totals of the results of the electoral voting tickets are included in the appendix. Totals for the 80 precincts are as follows:

Ballots cast, 573,938.

Ballots cast by the collage board, 555,672.

Ballots cast under protest by the insular board of elections, 15,408. Total ballots under protest, 571,080.

Protest ballots annulled, 2,858.

Total ballots cast under protest, 18,266.

The individual figures for each of the 80 precincts may be examined in the committee room upon presentation of proper authority.

Persons who received the most votes for the appointments for candidacy, respectively, in the elections held November 5, 1940, as the results were published by the Insular Board of Elections:

EXHIBIT NO. 29

On page 308 reference was made to the following laws relating to tax appeals, Copies were supplied by Senator Balseiro after the hearings:

[No. 46]

AN ACT To amend section 308 of the political code as amended by Act No. 75, approved by the Legislature of Porto Rico on August 2, 1923, entitled "An act creating a new Board of Review and Equalization, and amending sections 308, 310 and 313 of title IX, Chapter 1 of the political code of Perto Rico, and for other purposes"

Be it enacted by the Legislature of Porto Rico:

Section 1.-That Section 308 of the Political Code is amended to read as follows:

"Section 308.-For the purpose of revising the assessment and reassessment of real and personal property as provided by this Title, and for the purpose of passing on all claims made by taxpayers in respect to the assessment of their properties and the levying of property and income taxes, there shall be in the Department of Finance a permanent Board of Review and Equalization with an open office, to be composed of the Treasurer of Porto Rico and four persons versed in matters pertaining to the levying of taxes in Porto Rico, two of whom shall be agriculturists. Two additional members of the Board of Review and Equalization, and two substitute members, shall be elected at the general election of 1928 and at each subsequent general election, and the Commissioners so elected, together with the other five who are appointed, shall finally form the board, which up to that time shall be composed as it is at present. These persons shall be appointed by the Governor, with the advice and consent of the Senate of Porto Rico, and shall hold office for two years, or until their successors shall have been appointed and shall have qualified, and they shall receive compensation at the rate of ten (10) dollars for each day's attendance at meetings of the board, and actual cost of transportation necessarily incurred. Each member of said board shall take an oath fairly and impartially to pass upon questions coming before them according to law. Any three members shall constitute a quorum. The Treasurer shall be ex-officio chairman of said Board. The Public Service Commissioners of all the municipalities of the Island may attend the meetings of the board, and shall have a voice therein when so required, in such cases as may relate to appeals from assessments of property located in their respective municipalities.

"The Board of Review and Equalization shall direct the publication and printing in pamphlet form of the assessment of the real and personal property of each municipality, setting forth the following data:

"Name of the taxpayer, number of the assessment, number of cuerdas, plantings, assessment by the Treasurer, revised assessment by the Board of Review, amount of the normal tax levied, amount of surcharges and reasons therefor. These pamphlets shall be for sale at cost at the office of the Treasurer of Porto Rico."

Section 2.-All laws or parts of laws in conflict herewith, or with any of the provisions hereof, are hereby repealed.

Section 3.-This Act shall take effect ninety days after its approval.
Approved, April 26, 1928.

[No. 75]

AN ACT Creating a new Board of Equalization and Review, and amending sections 308, 310 and 313 o title IX, chapter 1, of the political code of Porto Rico, and for other purposes

Be it enacted by the Legislature of Porto Rico:

Section 1.-That Section 308 of the Political Code is hereby amended to read as follows:

"Section 308.-For the purpose of revising the assessment and reassessment of real and personal property as provided by this Title, and for the purpose of passing on all claims made by taxpayers in respect to the assessment of their properties and the levying of property and income taxes, there shall be in the Department of Finance a permanent Board of Review and Equalization with an open office, to be composed of the Treasurer of Porto Rico and four persons versed in matters pertaining to the levying of taxes in Porto Rico, two of whom shall be