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City of Manila, et al. vs.Amador E. Gomez, et al.

CITY OF MANILA and CITY TREASURER, petitioners-appellants, vs. JUDGE AMADOR E. GOMEZ of the Court of First Instance of Manila and ESSO PHILIPPINES, INC., respondents-appellees.

G.R. No. L-37251 | 1981-08-31

D E C I S I O N


AQUINO, J.:

This case is about the legality of the additional one-half percent (1/2%) realty tax imposed by the City of Manila.

Section 64 of the Revised Charter of Manila, Republic Act No. 409, which took effect on June 18, 1949, fixes the annual realty tax at one and one-half percent (1 1/2%).

On the other hand, section 4 of the Special Education Fund Law, Republic Act No. 5447, which took effect on January 1, 1969, imposed "an annual additional tax of one per centum on the assessed value of real property in addition to the real property tax regularly levied thereon under existing laws" but "the total real property...