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Caltex (Philippines), Inc. vs. City Of Manila, Et Al.

CALTEX (PHILIPPINES), INC., plaintiff-appellee, vs. THE CITY OF MANILA and MANUEL CUDIAMAT, in his capacity as City Treasurer, defendants-appellants.

G.R. No. L-22764 | 1969-07-28

D E C I S I O N 


MAKALINTAL, J.: 

This is an appeal from the decision of the Court of First Instance of Manila (Branch V) in its Civil Case No. 51867 ordering the defendant City Treasurer of Manila to pay to the plaintiff the sum of P1,100,390.00 with interest at the legal rate from October 10, 1962 until the said amount shall have been paid, and the costs of suit. The principal sum ordered to be paid was earlier assessed and collected from the plaintiff by virtue of Ordinance No. 3420 as amended, which imposes a quarterly tax on wholesale dealers in general merchandise based on their quarterly gross sales or receipts during the...