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We Wa Yu Vs. City Of Lipa 099 Phil 975

WE WA YU, plaintiff-appellee, vs. CITY OF LIPA, defendant-appellant.

G.R. No. L-9167 | 1956-09-27

D E C I S I O N


BAUTISTA ANGELO, J.:

Plaintiff is the owner and manager of a gasoline station located in the City of Lipa where gasoline, kerosene, oil and the like are sold. He paid under protest to the city treasurer during the period from October 24, 1952 to September 30, 1953 the aggregate sum P733.84 as taxes levied under Ordinance No. 457-A, as amended by Ordinance No. 462, imposing one-tenth (1/10) centavo per liter on the sale of gasoline and one-half (1/2) centavo per liter on the sale of alcohol, gas, or petroleum that may be made in any store or establishment within the city. To recover the amount pain on the ground that the...