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Bank Of The Phil. Islands Vs. Wenceslao Trinidad 042 Phil 220

BANK OF THE PHILIPPINE ISLANDS, plaintiff-appellant, vs. WENCESLAO TRINIDAD, Collector of Internal Revenue, defendant-appellee.

G.R. No. 16014 | 1921-10-04

D E C I S I O N


JOHNSON, J .:

There is practically no dispute about the facts in this case. They are as follows:
On the 13th day of July, 1916, the defendant Collector of Internal Revenue, through his duly authorized agent at Zamboanga, seized and distrained certain personal property, consisting of machinery for sawing lumber which is particularly enumerated and described in paragraph 3 of the complaint and advertised the same for sale, to realize the sum of P2,159.79, alleged to be due to the Government of the Philippine Islands from Pujalte & Co., as forestry charges. The defendant claimed that said personality belonged to the said...