Back

Philippine Sugar Centrals Agency vs. Insular Collector Of Customs 51 Phil 131

PHILIPPINE SUGAR CENTRALS AGENCY, plaintiff-appellee, vs. THE INSULAR COLLECTOR OF CUSTOMS, defendant-appellant.

G.R. No. 27761 | 1927-12-06

D E C I S I O N

JOHNS, J.:

As tersely stated by the trial judge, the question at issue is whether or not the Government of the Philippine Islands can legally collect the duty of $1 per gross ton of 1,000 kilos as a charge for wharfage on goods, wares and merchandise exported through a port of entry of the Philippine Islands or shipped therefrom to the United States, where it appears that the Government does not own the wharf and that the sugar in question was loaded from a wharf which was the sole property of a private person.

Section 16 of the original Customs Tariff of November 15, 1901, is as follows:

"There shall be levied and...