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Procter & Gamble Trading Company vs. Municipality of Medina, Misamis Oriental

PROCTER & GAMBLE TRADING COMPANY, plaintiff-appellant, vs. THE MUNICIPALITY OF MEDINA, MISAMIS ORIENTAL and DOM. E. ABANIL, as Municipal Treasurer of Medina, defendants-appellees.

G.R. No. L-29125, L-29126 | 1972-01-31

D E C I S I O N


FERNANDO, J:

Frustrated in their efforts to annul Ordinance No. 13 of the Municipality of Medina, Misamis Oriental, enacted on December 10, 1949 or at least to obtain a judicial declaration of their being outside the scope of its operation, Procter & Gamble Trading Company 1 and Union Import & Export Corporation 2 appealed the joint decision of the lower court on November 23, 1963 upholding its validity, dismissing their complaints and requiring them to pay the taxes due thereunder. 3 Such an ordinance was passed in pursuance of the broad statutory authority conferred under Commonwealth Act No. 472 approved on June 16,...