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Manila Trading Supply Co. Vs. City Of Manila 045 Phil 400

THE MANILA TRADING SUPPLY CO., plaintiff-appellant, vs. CITY OF MANILA, defendant-appellee.

G.R. No. 21080 | 1923-11-09

D E C I S I O N


JOHNS, J .:

The appellant cites and relies upon section 344 of the Administrative Code, as follows:

"Property exempt from tax. - The exemptions shall be as follows:

"(a) Property owned by the United Stated of America, the Government of the Philippine Islands, or by any province or municipality in the Philippine Islands."

It also cites section 343 of the Administrative Code, as follows:

"Incidence of real-property tax. - In those parts of the Philippine Islands comprised in regularly organized municipalities situated elsewhere than in the Department of Mindanao and Sulu there shall be levied, assessed, and collected,...