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Ormoc Sugarcane Planters Association, Inc. vs. Municipal Board Of Ormoc City, Et Al.

ORMOC SUGARCANE PLANTERS ASSOCIATION, INC., petitioner-appellant, vs. THE MUNICIPAL BOARD OF ORMOC CITY and HON. ESTEBAN C. CONEJOS, as Mayor of Ormoc City, respondents-appellees.

G.R. No. L-23793 | 1968-02-23

D E C I S I O N 


MAKALINTAL, J.: 

This is a companion case to G. R. No. L-23794, Ormoc Sugar Co., Inc. vs. Treasurer of Ormoc City, et al., wherein this Court holds, through Associate Justice Jose P. Bengzon, that Ordinance No. 4, Series of 1964, enacted by the Municipal Board of Ormoc City, is unconstitutional and void. 

Section 1 of the said ordinance provides: 

"Municipal Tax. - There shall be paid to the City Treasurer on any and all productions of centrifugal sugar milled at the Ormoc Sugar Company, Incorporated, in Ormoc City a municipal tax equivalent to one percentum (%) per export sale to the United States of...