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Luzon Surety Co., Inc vs. City of Bacolod, et al

LUZON SURETY CO., INC., plaintiff-appellant, vs. THE CITY OF BACOLOD, ROMEO GUANZON, in his capacity as Mayor of the City of Bacolod and PORFIRIO T. DE LEON, in his capacity as Treasurer of the City of Bacolod, defendants-appellees.

G.R. No. L-23618 | 1970-08-31

D E C I S I O N 


CASTRO, J: 

On July 1, 1962 the city council of the City of Bacolod approved Ordinance 158, series of 1962. 1 Pursuant to the said ordinance the plaintiff Luzon Surety Co., Inc. was required to pay a fixed annual license fee of P300 and to apply for and obtain from the City Mayor a permit (upon payment of the sum of P20 to the City Treasurer). 2 

In 1963 the plaintiff started to pay the said fees, but under protest. 

On February 13, 1964 the plaintiff filed a complaint with the Court of First Instance of Negros Occidental, assailing the ordinance as "illegal, invalid and unconstitutional" and asking for the...