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Smith Vs. Municipality Of Zamboanga 055 Phil 466

SMITH, BELL & CO., LTD., plaintiff-appellee, vs. THE MUNICIPALITY OF ZAMBOANGA and CARLOS DOMINGUEZ, Municipal Treasurer of Zamboanga, defendants-appellants.

G.R. No. 33318 | 1930-12-20

D E C I S I O N


JOHNS, J.:

In its opinion the lower court says:
"The powers of a municipal council to impose taxes are defined in sections 2625 and 2628 of the Administrative Code.
"The court, after studying these sections, finds that, although the defendant municipal corporation may issue licenses, fixing the fees to be paid therefor, for professions, businesses, and establishments classified in section 2625 of the Administrative Code, subsection (d), this power does not, in the judgment of the court, extend to the establishment and operation of steam engines, since subsection (c) of said section 2625 only authorizes the defendant...