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Pampanga Sugar Mills Vs. Wenceslao Trinidad

PAMPANGA SUGAR MILLS, plaintiff-appellant, vs. WENCESLAO TRINIDAD, Collector of Internal Revenue for the Philippine Islands, defendant-appellee.

G.R. No. 23985 | 1928-02-02

D E C I S I O N


OSTRAND, J.:

Upon eight causes of action, the plaintiff corporation seeks to recover back from the defendant Collector of Internal Revenue the total sum of P60,911.42 paid by it as merchant's percentage taxes under section 1459 of the Administrative Code of 1917.
The case was submitted to the Court of First Instance for decision on the following agreed statement of facts:
"Now come the plaintiff, Pampanga Sugar Mills, and the defendant, Wenceslao Trinidad, Collector of Internal Revenue of the Philippine Islands, thru their respective undersigned attorneys, and hereby submit to this Honorable Court the following agreed...