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Compania General de Tabacos de Filipinas vs. Collector of Internal Revenue

COMPA?IA GENERAL DE TABACOS DE FILIPINAS, plaintiff-appellee, vs. THE COLLECTOR OF INTERNAL REVENUE, defendant-appellant.

G.R. No. 45307 | 1939-05-27

D E C I S I O N


IMPERIAL, J:

The plaintiff, a sociedad anonima organized under the Laws of Spain, commenced this action against the defendant in his capacity as Collector of Internal Revenue, to recover the sum of P22,643.54 paid under protest and collected by the defendant by way of income tax for the years 1928, 1929 and 1930, the plaintiff alleging that the tax was levied and collected illegally because not authorized by any law. In his answer the defendant interposed the special defense that the tax was collected pursuant to section 10 (a) of Act No. 2833, as amended by section 7 of Act No. 2926. The defendant appealed from the...