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Eastern Theatrical Co. vs. Alfonso

EASTERN THEATRICAL CO., INC., ET AL., plaintiffs-appellants, vs. VICTOR ALFONSO, as City Treasurer of Manila, THE MUNICIPAL BOARD OF THE CITY OF MANILA, and JUAN NOLASCO, as Mayor of the City of Manila, defendants-appellees.

G.R. No. L-1104 | 1949-05-31

D E C I S I O N

PERFECTO, J p:

Twelve corporations engaged in motion picture business have initiated these proceedings through a complaint dated May 5, 1946, to impugn the validity of Ordinance No. 2958 of the City of Manila, which was enacted by the Municipal Board of said city on April 25, 1946, approved by the Mayor on April 27, 1946, and took effect on May 1, 1946, said ordinance reading as follows:

"AN ORDINANCE IMPOSING A FEE ON THE PRICE OF EVERY ADMISSION TICKET SOLD BY CINEMATOGRAPHS THEATERS, VAUDEVILLE COMPANIES, THEATRICAL SHOWS AND BOXING EXHIBITIONS; AND PROVIDING FOR OTHER PURPOSES.

"SEC. 1 In addition to the fees paid...