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La Central De La Carlota Vs. Ildefonso Coscolluela 044 Phil 527

LA CENTRAL DE LA CARLOTA, plaintiff-appellee, vs. ILDEFONSO COSCOLLUELA, provincial treasurer of Occidental Negros, defendant-appellant.

G.R. No. 19766 | 1923-02-20

D E C I S I O N


JOHNS, J .:

Among taxation, subsection (f) of section 344 of the Administrative Code of 1917 provides:

"Machinery, which term embrace machines, mechanical contrivances, instruments, tools, implements, appliances, and apparatus used for industrial, agricultural, or manufacturing purposes."

It is conceded that a plant for the manufacture of sugar within itself comes within the provisions of the Act, and is exempt from taxation, but it is vigorously contended that a railroad used for the transportation of sugar-cane to the mill to the wharf is not machinery as thus defined.

In the Century Dictionary the word "machine" is...