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J. Casanovas Vs. Jno. S. Hord

J. CASANOVAS, plaintiff-appellant, vs. JNO. S. HORD, defendant-appellee.

G.R. No. L-3473 | 1907-03-22

D E C I S I O N


WILLARD, J.:

The plaintiff brought this action against the defendant, the Collector of Internal Revenue, to recover the sum of P9,600, paid by him under protest as taxes on certain mining claims owned by him in the Province of Ambos Camarines. Judgment was rendered in the court below in favor of the defendant, and from that judgment the plaintiff appealed.

There is no dispute about the facts.

In January, 1897, the Spanish Government, in accordance with the provisions of the royal decree of the 14th of May, 1867, granted to the plaintiff certain mines in the said Province of Ambos Camarines, of which mines the plaintiff...