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SANHO B. DE LEON and VENANCIO F. LIM

SANHO B. DE LEON and VENANCIO F. LIM, plaintiffs-appellants, vs. MUNICIPALITY OF CALUMPIT, BULACAN, defendant-appellee.

G.R. No. L-26906 | 1969-11-28

D E C I S I O N 


FERNANDO, J.: 

The question in these two appeals to be decided jointly is whether a municipal license tax may be imposed by ordinance on a holder of a franchise to operate an electric plant? It may be observed that it is not impressed with novelty. The answer has been supplied by us in two cases decided in 1966, Butuan Sawmill, Inc. v. City of Butuan 1 and Ilocos Norte Electric Co., Inc. v. Municipality of Laoag. 2 It is in the negative. the lower court that heard these two cases, presided by then Judge Samuel F. Reyes, viewed the matter differently. It may be said in all fairness, however, that as of time of its...