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La Compania General De Tabacos De Filipinas Vs. Collector Of Internal Revenue048 Phil 35

LA COMPANIA GENERAL DE TABACOS DE FILIPINAS, plaintiff and appellant, vs. THE COLLECTOR OF INTERNAL REVENUE, defendant-appellee.

G.R. No. 23400 | 1925-09-26

D E C I S I O N

JOHNS, J .:

As appellant says, "the whole case revolves around the last proviso of section 192 of Act No. 2427, as amended by Act No. 2430, which reads as follows:

". . . And provided further, That the prohibitions of this section shall not affect the right of an owner of property to apply for and obtain for himself policies in foreign companies in cases where said owner does not make use of the services of any agent, company, or corporation residing or doing business in the Philippine Islands. In all cases where owners of property obtain insurance directly with foreign companies, it shall be the duty of said owners...