Back

Jacinto Molina Vs. James J. Rafferty 037 Phil 545

JACINTO MOLINA, plaintiff-appellee, vs. JAMES J. RAFFERTY, as Collector of Internal Revenue, defendant-appellant.

G.R. No. L-11988 | 1918-02-01

D E C I S I O N


MALCOLM, J .:

This appeal presents for resolution the question of whether or not fish are an agricultural product.

FACTS.

The facts are not in dispute. Plaintiff is the owner of various fish ponds (pesqueras) in the municipality of Bulacan, Province of Bulacan. Between January 1 and September 30, 1915, plaintiff consigned to a commission merchant in Manila quantities of fish which sold for P5,264.89. The commission merchant paid the merchant's percentage and fixed taxes due under the Internal Revenue Law. Plaintiff, however, had not previously paid the merchant's tax, although from August 1, 1904, the date when the...