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Kerr & Company vs. El Administrador de Rentas Internas

KERR & COMPANY, LTD., demandante-apelante, contra EL ADMINISTRADOR DE RENTAS INTERNAS, demandado-apelado.

G.R. No. 46667 | 1940-06-20

D E C I S I O N


CONCEPCION, M:

Esta es una apelacion que tiene por objeto determinar si un impuesto de comerciante pagado por la apelante, bajo protesta, era o no legalmente exigible segun los hechos que en la decision apelada se relacionan como sigue:

"It appears from the stipulation of facts that in effecting the sales under consideration the plaintiff sent a cable to Shaw, Wallace & Co. of Calcutta, India, offering a price for certain merchandise or asking for quotation. The Calcutta firm either accepted the offer or gave its quotation of the price. After the price was thus agreed upon, plaintiff entered into a contract of sale with...