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Juan Arquiza Luta Vs. Municipality Of Zamboanga 050 Phil 748

JUAN ARQUIZA LUTA, plaintiff-appellant, vs. THE MUNICIPALITY OF ZAMBOANGA and MATEO PAULINO, as municipal treasurer of Zamboanga, defendants-appellees.

G.R. No. 26941 | 1927-09-27

D E C I S I O N


MALCOLM, J.:

In the Court of First Instance of Zamboanga an action was brought to secure a legal declaration that section 16 of Ordinances Nos. 188, 197, and 199 of the municipality of Zamboanga were invalid, and to obtain the return of two thousand pesos (P2,000) paid under protest pursuant to the provisions of the said ordinances, and the costs. The case was submitted for decision on the following agreed facts:

"1. That the plaintiff holds internal revenue licenses for the last quarter of 1925 and the three quarters of 1926 as wholesale liquor dealer, retail liquor dealer, retail fermented liquor dealer, retail 'vino'...