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Phil. Transit Assn. Vs. Treasurer of Manila

PHILIPPINE TRANSIT ASSOCIATION, plaintiff-appellant, vs. THE TREASURER OF THE CITY OF MANILA and THE MUNICIPAL BOARD OF THE CITY OF MANILA, defendants-appellants.

G.R. No. L-1274 | 1949-05-27

D E C I S I O N

REYES, J p:

This is a petition for declaratory judgment to test the validity of an ordinance (No. 2939) enacted by the municipal board of the City of Manila on November 10. 1945, imposing a tax on motor vehicles.

Plaintiff, an organization of public utility trucks operators, challenges the legality of the ordinance on the ground that it is beyond the power of the municipal board of the City of Manila to enact and offends against the rule on uniformity of taxation. The defendants reply that the ordinance imposes a property tax on motor vehicles which is expressly authorized by the city charter.

Deciding the controversy,...