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Asiatic Petroleum Co., Ltd. Vs. A. Llanes 049 Phil 466

ASIATIC PETROLEUM CO. (P. I.), LTD., plaintiff-appellee, vs. A. LLANES, provincial treasurer of Cebu, defendant-appellant.

G.R. No. 25386 | 1926-10-20

D E C I S I O N


STREET, J.:

This action was instituted by the Asiatic Petroleum Co., Ltd., for the purpose of recovering from the provincial treasurer of Cebu the sum of P3,523.02, which is alleged to have been illegally exacted under protest from said company by the defendant for taxes covering the years 1923 to 1925, inclusive, upon the land known as "Shell Island" near the City of Cebu and upon certain improvements placed thereon by the plaintiff. Upon hearing the cause the trial court gave judgment in favor of the plaintiff to recover the amount claimed in the complaint, with the lawful interest from May 28, 1925, the date of the...