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Victorias Milling, Co., Inc. vs. Municipality Of Victorias

VICTORIAS MILLING, CO., INC., plaintiff-appellant, vs. THE MUNICIPALITY OF VICTORIAS, PROVINCE OF NEGROS OCCIDENTAL, defendant-appellant.

G.R. No. L-21183 | 1968-09-27

D E C I S I O N

SANCHEZ, J.:


This case calls into question the validity of Ordinance No. 1, series of 1956, of the Municipality of Victorias, Negros Occidental.

The disputed ordinance was approved by the municipal council of Victorias on September 22, 1956 by way of an amendment to two municipal ordinances separately imposing license taxes on operators of sugar centrals 1 and sugar refineries. 2 The changes were: with respect to sugar centrals, by increasing the rates of license taxes; and as to sugar refineries, by increasing the rates of license taxes as well as the range of graduated schedule of annual output capacity.

Ordinance No. 1 3 is...