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Tatel, et al vs. MV, et al

CELESTINO TATEL, ET AL., plaintiffs-appellees, vs. THE MUNICIPALITY OF VIRAC, ET AL., defendants-appellants.

G.R. No. L-29159 | 1972-11-24

D E C I S I O N


CONCEPCION, C.J:

These two (2) cases were jointly tried before and decided by the Court of First Instance of Catanduanes, owing to the identical issues raised therein, namely, the validity of two ordinances of the Municipality of Virac, the herein defendant-appellant.

In Case No. L-29159 Civil Case No. 581 of the Court of First Instance of Catanduanes Celestino Tatel, et al., question the legality of Ordinance No. 6, series of 1965, of said municipality, reading as follows:

"ORDINANCE NO. 6

"AN ORDINANCE IMPOSING MUNICIPAL LICENSE TAXES FOR THE EXERCISE OF ALL BUSINESS, OCCUPATIONS AND PRIVILEGES WITHIN THE...