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BAAZDS, et al. Vs. Samar Mining Co., Inc., et al.

THE BOARD OF ASSESSMENT APPEALS OF ZAMBOANGA DEL SUR and PLACIDO L. LUMBAY, in his capacity as Provincial Assessor of Zamboanga del Sur, petitioners, vs. SAMAR MINING COMPANY, INC. and THE COURT OF TAX APPEALS, respondents.

G.R. No. L-28034 | 1971-02-27

D E C I S I O N


ZALDIVAR, J:

Appeal from the decision of the Court of Tax Appeals, in its CTA Case No. 1705, declaring respondent Samar Mining Company, Inc. (hereinafter referred to as Samar, for short) exempt from paying the real property tax assessed against it by the Provincial Assessor of Zamboanga del Sur.

There is no dispute as to the facts of this case. Samar is a domestic corporation engaged in the mining industry. As the mining claims and the mill of Samar are located inland and at a great distance from the loading point or pier site, it decided to construct a gravel road as a convenient means of hauling its ores from the mine...