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Gutierrez Hermanos Vs. Insular Collector Of Customs 039 Phil 876

GUTIERREZ HERMANOS, plaintiff-appellee, vs. THE INSULAR COLLECTOR OF CUSTOMS, defendant-appellant.

G.R. No. 13975 | 1919-03-31

D E C I S I O N


MALCOLM, J .:

This is an appeal by the Government from a judgment of the Court of First Instance of Manila, reversing the decision of the Insular Collector of Customs assessing customs duty in the amount of P46,296.28, because of certain repairs made in a foreign port on the steamship Magallanes, pursuant to the provisions of the Philippine Tariff Act of 1909.

On March 14, 1916, Gutierrez Hermanos, the owners of the steamship Magallanes, were required by the Philippine Customs authorities to have the tail shaft of the vessel renewed. One year later the owners were ordered to make certain other repairs upon the...