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Fernando Lacson, Et Al. vs. Bacolod City, Et Al.114 Phil. 933

FERNANDO LACSON and SIMPLICIO A. PALANCA, plaintiffs-appellants, vs. BACOLOD CITY, TEOFISTO M. CORDOVA as City Mayor and ALFREDO TAMBASEN as City Treasurer of the City of Bacolod, defendants-appellants. CESAR FEGARIDO, VICTOR EMATONG, ET AL., intervenors-appellants.

G.R. No. L-15892 | 1962-04-23

D E C I S I O N 


BENGZON, C.J.: 

This is a suit instituted in Negros Occidental by theater owners of Bacolod City to annul its ordinance imposing license fees and/or taxes on theaters, to wit: (a) Ordinance No. 48, series of 1949 imposing an annual fee of P1,500.00; and (b) Ordinance No. 185 as a mended by Ordinance No. 191, series of 1957 imposing a tax of five centavos and ten centavos on each theater ticket. 

Plaintiffs asserted both ordinances were ultra vires and void. 

Cesar Fegarido and nineteen others, filed a complaint in intervention alleging they were theater-goers who had paid the tax on admission tickets,...