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Jose Tan Vs. Manuel De La Fuente 090 Phil 519

JOSE TAN, plaintiff-appellee, vs. HON. MANUEL DE LA FUENTE, Mayor of the City of Manila, and MARCELINO SARMIENTO, Treasurer of the City of Manila, defendants-appellants.

G.R. No. L-3925 | 1951-12-14

D E C I S I O N


PADILLA, J.:

This is an appeal from a judgment ordering the defendants to refund to the plaintiff the sum of P914.10 for license fees levied and collected under and pursuant to Ordinance No. 3028.

The Case was submitted for decision upon stipulation of facts which reads as follows:

1. That the plaintiff is of age and a resident of the City of Manila, and the defendants Hon. Manuel de la Fuente and M. Sarmiento are the Mayor and the Treasurer, respectively, of this City, both of whom are of legal age and also residents of this City;

2. That the plaintiff is a merchant engaged in the importation and sale of dry goods...