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Smith, Bell & Co. Vs. James J. Rafferty 040 Phil 686

SMITH, BELL & CO. (LTD.), plaintiff-appellant, vs. JAMES J. RAFFERTY, as Collector of Internal Revenue for the Philippine Islands, defendant-appellant.

G.R. No. 14466 | 1920-01-26

D E C I S I O N


JOHNSON, J .:

The only question presented by this appeal is, was the tax levied and collected by the defendant from the plaintiff upon certain merchandise, the produce of the Philippine Islands, which has been sold and exported from the Philippine Islands to various persons and firms without the Philippine Islands during the period from October 1, 1916, to December 31, 1917, legally levied and collected?

There is no dispute about the facts. They are admitted, and may be stated as follows:

That the defendant, in his capacity as Collector of Internal Revenue for the Philippine Islands, collected of the plaintiff, under...