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Macondray & Co., Inc. Vs. M. Sarmiento 090 Phil 709

MACONDRAY & CO., INC., plaintiff-appellant, vs. M. SARMIENTO, as City Treasurer of the City of Manila, defendant-appellee.

G.R. No. L-3739 | 1952-01-28

D E C I S I O N


MONTEMAYOR, J.:

The plaintiff Macondray & Co., Inc., is a domestic corporation engaged as an agent and dealer in new motor vehicles, accessories and spare parts, and of second-hand motor vehicles which it receives as trade-ins from its buyers of new motor vehicles. The defendant M. Sarmiento is the treasurer of the City of Manila.

On October 1, 1946, the Municipal Board of Manila passed Ordinance No. 2972, entitled "An Ordinance Imposing License Fees on Dealers of Second-Hand Motor Vehicles And For Other Purposes". Under this ordinance, the quarterly license fee for quarterly gross sales of P50,000 is P500.

On October...