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Compania Gen. De Tabacos De Filipinas Vs. Insular Collector Of Customs046 Phil 8

COMPANIA GENERAL DE TABACOS DE FILIPINAS, plaintiff-appellant, vs. THE INSULAR COLLECTOR OF CUSTOMS, defendant-appellee.

G.R. No. L-21241 | 1924-04-07

D E C I S I O N

AVANCENA, J .:

On March 6, 1923, the appellant paid under protest to the Insular Collector of Customs at Manila the sum of P1,427.26 under the provisions section 14 of the Act of Congress of the United States of August 5, 1909, entitle "An Act to raise revenue for the Philippine Islands, and for other purposes." This action is brought to recover of the defendant Insular Collector of Customs the sum of P1,427.26 alleged to have been illegally collected. The judgment appealed from absolves the defendant from the complaint.

The appellant contends that section 14 of the Act of Congress of August 5, 1909, was repealed by...