Back

Churchill and Tait vs. Rafferty 32 Phil 580

FRANCIS A. CHURCHILL and STEWART TAIT, plaintiffs-appellees, vs. JAMES J. RAFFERTY, Collector of Internal Revenue, defendant-appellant. Attorney-General Avanceña for appellant. Aitken and DeSelms for appellees.

G.R. No. L-10572 | 1915-12-21

Republic of the Philippines
SUPREME COURT
Manila
 
EN BANC
 
TRENT, J.:

The judgment appealed from in this case perpetually restrains and prohibits the defendant and his deputies from collecting and enforcing against the plaintiffs and their property the annual tax mentioned and described in subsection (b) of section 100 of Act No. 2339, effective July 1, 1914, and from destroying or removing any sign, signboard, or billboard, the property of the plaintiffs, for the sole reason that such sign, signboard, or billboard is, or may be, offensive to the sight; and decrees the cancellation of the bond given by the plaintiffs to secure the...