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City Of Bacolod Vs. Leandro Gruet117 Phil. 181

THE CITY OF BACOLOD, represented by PORFIRIO D. DE LEON, in his capacity as Assistant City Treasurer of Bacolod City, plaintiff-appellee, vs. LEANDRO GRUET, in his capacity as Manager, San Miguel Brewery, Bacolod Coca Cola Plant, Bacolod Branch, defendant-appellant.

G.R. No. L-18290 | 1963-01-31

D E C I S I O N 


BARRERA, J.: 

This is an appeal from the decision of the Court of First Instance of Negros Occidental (in Civil Case No. 5693) ordering San Miguel Brewery, Inc. (as employer and principal of defendant Leandro Gruet) to pay to plaintiff City of Bacolod the sum of P26,306.54 representing unpaid taxes from July 1, 1959, until the filing of the complaint, plus the tax at P0.03 per case, levied on it by Ordinances Nos. 66 and 150 of its Council, from March 1, 1960 and thereafter, with costs. 
The case was submitted on the following Stipulation of Facts: 

"1. That the defendant paid the tax of P0.01 per case of...