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Manila Railroad Company Vs. Insular Collector Of Customs 032 Phil 391

THE MANILA RAILROAD COMPANY, plaintiff-appellant, vs. THE INSULAR COLLECTOR OF CUSTOMS, defendant-appellee.

G.R. No. 10211 | 1915-12-03

D E C I S I O N


MORELAND, J.:

In the year 1912 the Manila Railroad Company, being the owner of a steamship called the Hondagua, caused certain repairs to be made thereon in the city of Hongkong, China. In the latter part of that year, and immediately after the completion of the repairs, the Hondagua came to the Philippine Islands and an attempt was made by the railroad company to induce the Philippine Government to permit the steamship to be entered in Philippine waters without the payment of import duties on the repairs made in Hongkong. The effort went for naught as the appraisers of the Bureau of Customs were of the opinion and held...