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Robert E. Murphy Vs. Wenceslao Trinidad 044 Phil 649

ROBERT E. MURPHY, plaintiff-appellant, vs. WENCESLAO TRINIDAD, as Collector Internal Revenue, defendant-appellee.

G.R. No. 19869 | 1923-03-21

D E C I S I O N


STREET, J .:

This is an appeal from a decision of the Court of First Instance of the City of Manila in an action wherein the plaintiff, R. E. Murphy, seeks to recover of the defendant, Wenceslao Trinidad, as Collector of Internal Revenue, a sum of money which had been exacted from the plaintiff, and paid under protest by him, as internal-revenue taxes, upon the value of certain embroideries exported by the plaintiff from the Philippines between July 1, 1916, and July 1, 1921. To the amount involved in the tax proper the statutory penalty, equal to twenty-five per centum of the tax, and a fine of P200 had been added by...