Back

C. N. Hodges Vs. Municipal Board Of The City Of Iloilo, Et Al.117 Phil. 164

C. N. HODGES, petitioner-appellant, vs. THE MUNICIPAL BOARD OF THE CITY OF ILOILO, ET AL., respondents-appellants.

G.R. No. L-18129 | 1963-01-31

D E C I S I O N 


BAUTISTA ANGELO, J.: 

On June 13, 1960, the Municipal Board of the City of Iloilo enacted ordinance No. 33, series of 1960, pursuant to the provisions of Republic Act No. 2264, known as the Local Autonomy Act, requiring any person, firm, association or corporation to pay a sales tax of 1/2 of 1% of the selling price of any motor vehicle and prohibiting the registration of the sale of the motor vehicle in the Motor Vehicles Office of the City of Iloilo unless the tax has been paid. It is expressly required therein that the payment of the municipal tax shall be a requirement for registration and transfer of...