American Mail Line, Et Al. vs. City Of Basilan, Et Al. 2 SCRA 309

AMERICAN MAIL LINE, ET AL., plaintiffs-appellees, vs. CITY OF BASILAN, ET AL., defendants-appellants.

G.R. No. L-12647 | 1961-05-31

Purpose of taxation, Determining whether an imposition is a tax or a regulatory fee, Amount of the exaction
Purpose of taxation, Determining whether an imposition is a tax or a regulatory fee, Imposition as both a tax and a regulatory fee

D E C I S I O N

DIZON, J.:

Appeal from the decision of the Court of First Instance of Manila "declaring illegal and void Ordinance No. 180, Series of 1955, of the City of Basilan, and dismissing defendants' counterclaim for lack of merit.

On September 12, 1955 the City Council of Basilan City enacted Ordinance No. 180, Series of 1955, (Exh. B) amending Title IV, Ordinance No. 7, Series of 1948 (Exh. A) by adding thereto Section 1 (D) and Sections 2 (C) and (D). The first reads as follows:

"SECTION 1. Article IV of Ordinance numbered seven entitled, 'The Port Area Ordinance', is hereby amended to read as follows:

...