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Central Azucarera De Bais vs. Wenceslao Trinidad 046 Phil 492

CENTRAL AZUCARERA DE BAIS, plaintiff-appellee, vs. WENCESLAO TRINIDAD, Collector of Internal Revenue, defendant-appellant.

G.R. No. L-21490 | 1924-11-17

D E C I S I O N


OSTRAND, J .:

This is an action to recover back merchants' percentage taxes collected from the plaintiff on consignment abroad under section 1459 of Act No. 2711, the Administrative Code of 1917. the defendant contending that the plaintiff is a "manufacturer" within the meaning of that section. The case went to trial upon the following stipulation of facts:

"Come now plaintiff, Central Azucarera de Bais, and the defendant, Wenceslao Trinidad, Collector of Internal Revenue, through their respective undersigned attorneys, and submit hereunto an Agreed Statement of Facts involved in the above-entitled cause, as...