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Viuda E Hijos De Pedro P. Roxas Vs. James Rafferty 037 Phil 957

VIUDA E HIJOS DE PEDRO P. ROXAS, plaintiffs-appellees, vs. JAMES RAFFERTY, Collector of Internal Revenue, ex officio city assessor and collector of Manilan, defendant-appellant.

G.R. No. L-12182 | 1913-03-27

D E C I S I O N


MALCOLM, J .:

This appeal presents the question of whether or not taxes can be collected on the Roxas Building in the city of Manila for the year 1915.

FACTS.

Plaintiffs own a parcel of land located on the Escolta in the city of Manila. In the latter part of 1913, the improvements on this land demolished, and the construction of a reinforced concrete building was begun. No taxes on the improvements were lived or paid for the year 1914. Accepting the findings of facts by the trial court, the Roxas Building in December, 1914, when the city assessor and collector attempted to assess it for taxation still lacked the...