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Batangas Transportation Co. Vs. Provincial Treasurer Of Batangas 052 Phil 190

BATANGAS TRANSPORTATION CO., plaintiff-appellee, vs. PROVINCIAL TREASURER OF BATANGAS, MUNICIPAL COUNCIL OF BATANGAS, BATANGAS, and MUNICIPAL TREASURER OF BATANGAS, defendants-appellants.

G.R. No. 28863 | 1928-10-11

D E C I S I O N


VILLAMOR, J.:

The municipal council of Batangas, in the regular session of June 20, 1924, passed municipal ordinance No. 7, series of 1924, a complete copy of which is attached to the complaint, imposing taxes on garages. When said ordinance went into effect, the plaintiff Batangas Transportation Co. was required to pay, and did pay under protest, the sum of P405 as garage tax. Later, the plaintiff filed his action claiming the return of the sum paid on the ground that the said municipal ordinance is null and illegal.
After the case was set for hearing upon its merits, the parties submitted to the court the following...