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Sy Kiong vs. Marcelino Sarmiento 90 Phil 434

SY KIONG, petitioner-appellee, vs. MARCELINO SARMIENTO, in his capacity as Treasurer of the City of Manila, respondent-appellant.

G.R. No. L-2934 | 1951-11-29

D E C I S I O N

BAUTISTA ANGELO, J.:

This is an action for declaratory relief filed in the Court of First Instance of Manila for the purpose of determining if petitioner is liable to pay the municipal license tax upon his sales of flour to bakeries under Ordinance No. 2723 of the City of Manila, as amended.

Petitioner is the owner of a duly licensed grocery store located in the City of Manila and an importer of flour who sells it either to bakeries or to retail dealers for purposes of resale. Sometime in September 1948, the Treasurer of the City of Manila assessed against him the sum of P566.50 which, it is claimed, represents the alleged...