P.R. Laws tit. 2, § 255
Words used in the Political Code in the present tense include the future as well as the present, words used in the masculine gender include the feminine and neuter; the singular number includes the plural, and the plural the singular; the word “person” includes a corporation as well as a natural person; “writing” includes printing; “oath” includes affirmation or declaration; every mode of oral statement under oath or affirmation is embraced by the term “testify”, and every written one in the term “depose”; “signature” or “subscription” includes mark when the person cannot write his name as a witness, — his name being written near it, and witnessed by a person who signs his own name as a witness. The following words also have in the Political Code the signification attached to them in this section, unless otherwise apparent in the context:
(1) The word “property” includes both real and personal property.
(2) The words “real property” are coextensive with lands, tenements, hereditaments, and possessory titles to public lands.
(3) The words “personal property” include money, goods, chattels, things in action, and evidence of debt.
(4) The word “year”, as used in the Political Code, means a calendar year and the word “month” means a calendar month unless otherwise expressed.
(5) The word “will” includes codicils.
(6) The word “writ” signifies any order or precept in writing, issued in the name of the people, or of a court or judicial officer, and the word “process” a writ or summons issued in the course of judicial proceedings.
(7) The word “vessel” when used in reference to shipping, includes ships of all kinds, steamboats, and steamships, canalboats, and every structure adapted to be navigated from place to place.
(8) The word “State” when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words “United States” may include the districts and territories.
(9) The word “assessor” as used in the Political Code, includes also the Secretary of the Treasury or any agent in charge of the assessment.
History —Political Code, 1902, § 392; Apr. 26, 1950, No. 120, p. 310, § 8.