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Vegetable Oil Corporation Vs. Winceslao Trinidad 045 Phil 822

VEGETABLE OIL CORPORATION, plaintiff-appellee, vs. WINCESLAO TRINIDAD, Collector of Internal Revenue of the Philippine Islands, defendant-appellant.

G.R. No. 21475 | 1924-03-26

D E C I S I O N


OSTRAND, J .:

This action is brought to recover back merchants' percentage taxes to the amount of P19,975.70 levied on consignments under section 1459 of Act No. 2711 and paid by the plaintiff under protest. The pertinent portions of the section mentioned, which went into effect on October 1, 1917, read as follow:

"All merchants not herein specifically exempted shall pay a tax of one per cent on the gross value in money of the commodities, goods, wares and merchandise sold, bartered, exchanged, or consigned abroad by them, such tax to be based on the actual selling price or value of the thins in question at the time...