OPINION
KILKENNY, District Judge:
Plaintiffs in this action, Sea Land Service, Inc. and Waterman Steamship Corporation, request this Court to order defendant, the manager of the Puerto Rico State Insurance Fund, to refund moneys in an amount of approximately $60,000.00 paid as insurance premiums. In July, 1961, plaintiffs were advised by letter, from defendant, that the Puerto Rico Workmen's Compensation Act (Act) covered the crews of all vessels working...
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