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Everett vs. Bautista, et al

HARRIE S. EVERETT, plaintiff, vs. FEDERICO T. BAUTISTA, ET AL., defendants-appellants. COMMONWEALTH OF THE PHILIPPINES, intervenor-appellee.

G.R. No. 46505 | 1939-11-07

D E C I S I O N


DIAZ, J:

The question raised by the appeal of the defendants and appellants from the order of the Court of First Instance of Manila, dated June 8, 1938 and rendered in civil case No. 50972 of said court, directing the payment of the sum of P992.59 by the partnership Everett-Bautista to the Commonwealth of the Philippines, as percentage tax on the gross receipts of the cinematograph business of said partnership at the "Queen's Theater" during the first quarter of the year 1937, is whether the collection of said tax is in accordance with law. The facts which must be taken into account and are not disputed by the parties,...