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Army & Navy Club Vs. Wenceslao Trinidad 044 Phil 383

ARMY & NAVY CLUB, MANILA, plaintiff-appellant, vs. WENCESLAO TRINIDAD, Collector of Internal Revenue, defendant-appellee.

G.R. No. 19297 | 1923-01-26

D E C I S I O N


MALCOLM, J .:

The question at issue in this case is whether the land on which the Army and Navy Club of Manila is situated should be assessed at P4.04 a square meter, the amount which the club paid the City of Manila for the land, or whether it should be assessed at P20 a square meter, the amount at which the city assessor and collector valued the land. It is said to be a test case.

By a contract entered into on December 29, 1908, the City of Manila sold to the Army and Navy Club of Manila 12,665.46 square meters and land located in the New Luneta, recently filled, for P4.04 a square meter. It was agreed between the...