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Government Of The Phil. Vs. Jose Ma. Pamintuan 055 Phil 13

THE GOVERNMENT OF THE PHILIPPINE ISLANDS, plaintiff-appellant, vs. JOSE MA. PAMINTUAN ET AL., defendants-appellees.

G.R. No. 33139 | 1930-10-11

D E C I S I O N


VILLA-REAL, J.:

This is an appeal taken by the Government of the Philippine Islands from the judgment of the Court of First Instance of Manila dismissing its complaint and absolving the defendants, without costs.
In support of the appeal the following alleged errors have been assigned to the court below in its judgment:
"1. The lower court erred in holding that the failure of the plaintiff to file its claim with the committee on claims and appraisals barred it from collecting the tax in question in this action.
"2. The lower court erred in holding that this case is governed by the principle laid down in the case of the...