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Procter & Gable Phil. MFTG. Corporation vs. Municipality of Jagna, Province of Bohol 94 SCRA 894

PROCTER & GAMBLE PHILIPPINE MANUFACTURING CORPORATION, plaintiff-appellant, vs. THE MUNICIPALITY OF JAGNA, PROVINCE OF BOHOL, defendant-appellee.

G.R. No. L-24265 | 1979-12-28

D E C I S I O N

MELENCIO-HERRERA, J:

A direct appeal by plaintiff company from the judgment of the Court of First Instance of Manila, Branch VI, upholding the validity of Ordinance No. 4, Series of 1957, enacted by defendant Municipality, which imposed "storage fees on all exportable copra deposited in the bodega within the jurisdiction of the Municipality of Jagna, Bohol."

Plaintiff-appellant is a domestic corporation with principal offices in Manila. It is a consolidated corporation of Procter & Gamble Trading Company and Philippine Manufacturing Company, which later became Procter & Gamble Trading Company, Philippines. It is...