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William Lines, Inc., et al. vs. City of Ozamis

WILLIAM LINES, INC., SWEET LINES, INC., CARLOS A. GO THONG & CO., INC., and GEORGE & PETER LINES, INC., petitioners-appellants, vs. THE CITY OF OZAMIS, City Mayor and City Treasurer, all of the City of Ozamis, and Court of First Instance of Misamis Occide

G.R. No. L-35048 | 1974-04-23

D E C I S I O N

FERNANDO, J:

In this petition for declaratory relief to annul an ordinance of respondent City of Ozamis, 1 the assertion was made that the imposition of a gross sales tax of one and one-half percent (1 1/2%) on the gross freight and fares of the cargo and passengers shipped or transported from Ozamis City collectible on owners, operators or agents of shipping companies with shipping offices or shipping agencies therein is tainted by legal and constitutional infirmity. The lower court decided adversely against petitioners, upholding its validity. Hence this appeal by certiorari with such a plea being reiterated with an...