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Icard vs. City Council of Baguio

JOSEPH E. ICARD, petitioner-appellee, vs. THE CITY COUNCIL OF BAGUIO and THE CITY OF BAGUIO, respondents-appellants.

G.R. No. L-1281 | 1949-05-31

D E C I S I O N

REYES, J p:

This is an appeal from a decision of the Court of First Instance of the Mountain Province.

The facts are not in dispute.

The City of Baguio has enacted the following ordinances:

"1. No. 6-V, providing, among other things, for an amusement tax of P0.20 for every person entering a night club licensed to do business in the city;

"2. No. 11-V, providing for a property tax on motor vehicles kept and operated in the city; and

"3. No. 12-V, imposing a graduated license fee on every admission ticket sold by enterprises enumerated in said ordinance, among them, cinematographs."

Petitioner, a resident of the City...