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Munoz & Co. vs. John S. Hord

MUNOZ & CO., plaintiffs-appellees, vs. JOHN S. HORD, Collector of Internal Revenue, defendant-appellant.

G.R. No. 4832 | 1909-01-28

D E C I S I O N


CARSON, J.:

This is an appeal from a judgment of the Court of First Instance of Manila, in an action brought by the plaintiff company for the recovery of certain sums of money which were paid by it, under protest, to the defendant Collector of Internal Revenue, who claimed the right to receive these moneys under the provisions of sections 139 and 140 of Act No. 1189.

During the first and second quarters of the year 1905, various provincial dealers in agricultural products consigned to the plaintiff company hemp, copra, and other agricultural products, grown and produced in these Islands, to be sold for export and on commission...