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Mariano Lopez Y Chavez Vs. J. W. Crow 040 Phil 997

MARIANO LOPEZ Y CHAVEZ and JOSE LOPEZ Y CASTELO as administrators of the estate of Lorenzo Lopez y Chavez, plaintiffs-appellants, vs. J. W. CROW, as provincial treasurer of Batangas, defendant-appellee.

G.R. No. 13429 | 1919-10-14

D E C I S I O N


JOHNSON, J .:

This action was commenced in the Court of First Instance of the Province of Batangas on the 27th day of August, 1917. Its purpose was to recover of the provincial treasurer of Batangas the sum of ninety-seven centavos (P.97) as taxes which the plaintiffs allege was collected by the defendant illegally.

The cause of action arose in the following manner:

During the lifetime of Lorenzo Lopez he declared forty or more parcels of land in the Province of Batangas for taxation purposes. In his declaration he gave the area and value of said various parcels of land. Later the area and value of said parcels of land...