Back

Thirty-First Infantry Post Exchange, Et Al. Vs. Juan Posadas, Jr. 054 Phil 866 En Banc

THIRTY-FIRST INFANTRY POST EXCHANGE and FIRST LIEUTENANT DAVID L. HARDEE, THIRTY-FIRST INFANTRY, UNITED STATES ARMY, plaintiffs, vs. JUAN POSADAS, JR., Collector of Internal Revenue, Philippine Islands, defendant.

G.R. No. 33403 | 1930-09-04

D E C I S I O N


MALCOLM, J.:

The question involved in these original proceedings of prohibition is whether a tax may be levied by the Government of the Philippine Islands on sales made by merchants to Post Exchanges of the United States Army in the Philippines. The point of jurisdiction of this court has not been raised by the Attorney-General in representation of the defendant, and we do not propose to be supercritical in this respect.
The parties have submitted the case on the following agreed statement of facts:
"1. The plaintiff, Thirty-first Infantry Post Exchange, is now and for all the times material to this suit has been...