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Shell Co. Of P. I. Ltd. Vs. E. E. Va?o 094 Phil 389

THE SHELL COMPANY OF P. I. LTD., plaintiff-appellant, vs. E. E. VA?O, as Municipal Treasurer of the municipality of Cordova, Province of Cebu, defendant-appellee.

G.R. No. L-6093 | 1954-02-24

D E C I S I O N


PADILLA, J.:

The Municipal Council of Cordova, Province of Cebáº, adopted the following ordinances: No. 10, series of 1946, which imposes an annual tax of P150 on occupation or the exercise of the privilege of installation manager; No. 9, series of 1947, which imposes an annual tax of P40 for local deposits in drums of combustible and inflammable materials and an annual tax of P200 for tin can factories; and No. 11, series of 1948, which imposes an annual tax of P150 on tin can factories having a maximum annual output capacity of 30,000 tin cans. The Shell Company of P. I. Ltd., a foreign corporation, filed suit for...