P.R. Laws tit. 10, § 1794
The value of the goods which the carrier must pay in case of their being lost or mislaid shall be fixed in accordance with the declaration contained in the bill of lading, no proofs being allowed on the part of the shipper that there were among the goods declared therein articles of greater value, and money.
Horses, vehicles, vessels, equipments, and all the other principal and accessory means of transportation, shall be especially obligated in favor of the shipper, although with relation to railroads said obligation shall be subordinated to the provisions of the laws of concession with regard to property and to those of this Code with regard to the manner and form of making attachments and retentions against the said companies.
History —Commerce Code, 1932, § 290.