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Compania General De Tabacos De Filipinas Vs. City Of Manila, Et Al.,118 Phil. 380 8 SCRA 367

COMPANIA GENERAL DE TABACOS DE FILIPINAS, plaintiff-appellee, vs. CITY OF MANILA, ET AL., defendants-appellants.

G.R. No. L-16619 | 1963-06-29

D E C I S I O N


DIZON, J.:

Appeal from the decision of the Court of First Instance of Manila ordering the City Treasurer of Manila to refund the sum of P15,280.00 to Compañia General de Tabacos de Filipinas.

Appellee Compañia General de Tabacos de Filipinas - hereinafter referred to simply as Tabacalera - filed this action in the Court of First Instance of Manila to recover from appellants, City of Manila and its Treasurer, Marcelino Sarmiento - also hereinafter referred to as the City - the sum of P15,208.00 allegedly overpaid by it as taxes on its wholesale and retail sales of liquor for the period from the third quarter of...