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Young Men's Christian Association (YMCA) of Manila Vs. Collector of Internal Revenue (CIR) 33 Phil 217

THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF MANILA, plaintiff-appellant, vs. THE COLLECTOR OF INTERNAL REVENUE, defendant-appellee.

G.R. No. 7988 | 1916-01-19

D E C I S I O N

 

MORELAND, J.:

The question at issue in this case is whether or not the building and grounds of the Young Men's Christian Association of Manila are subject to taxation, under section 48 of the charter of the city of Manila quoted in the footnote [syllabus].

The city of Manila, contending that the property is taxable, assessed it and levied a tax thereon. It was paid under protest and this action begun to recover it on the ground that the property was exempt from taxation under the charter of the city of Manila. The decision was for the city and the association appealed.

The Young Men's Christian Association came to...