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Government Of The Phil. Vs. Severo Galarosa 036 Phil 338

THE GOVERNMENT OF THE PHILIPPINE ISLANDS, plaintiff-appellant, vs. SEVERO GALAROSA, defendant-appellee.

G.R. No. 11525 | 1917-02-24

D E C I S I O N


MORELAND, J.:

This is an action to recover a cockpit license tax and a fine imposed by the Collector of Internal Revenue for failure to pay the tax at the time required by law. Judgment was for defendant and an appeal was taken.

It appears that, prior to the 18th of December, 1911, persons operating a cockpit in the municipality of Bulusan, Sorsogon, paid a license tax of P100 quarterly, one-half of which went to the Government and the other half to the municipality. On the date mentioned the municipal council passed an ordinance, No. 125, having as one its objects the reduction of the license tax in the barrio of San...