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Francis A. Churchill vs. Venancio Concepcion 34 Phil 969

FRANCIS A. CHURCHILL and STEWART TAIT ET AL., plaintiffs-appellants, vs. VENANCIO CONCEPCION, as Acting Collector of Internal Revenue, defendant-appellee.

G.R. No. 11572 | 1916-09-22

D E C I S I O N

TRENT, J.:

Section 100 of Act No. 2339, passed February 27, 1914, effective July 1, 1914, imposed an annual tax of P4 per square meter upon "electric signs, billboards, and spaces used for posting or displaying temporary signs, and all signs displayed on premises not occupied by buildings." This section was subsequently amended by Act No. 2432, effective January 1, 1915, by reducing the tax on such signs, billboards, etc., to P2 per square meter or fraction thereof. Section 26 of Act No. 2432 was in turn amended by Act No. 2445, but this amendment does not in any way affect the questions involved in the case under...