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Philippine Long Distance Telephone Co. Vs. Collector Of Internal Revenue 090 Phil 674

THE PHILIPPINE LONG DISTANCE TELEPHONE CO., plaintiff-appellant, vs. THE COLLECTOR OF INTERNAL REVENUE, defendant-appellee.

G.R. No. L-3222 | 1952-01-21

D E C I S I O N


JUGO, J.:

The plaintiff Philippine Long Distance Telephone Company is a corporation organized and carrying on business under a special franchise granted by the Philippine Legislature, Act No. 3436 approved on November 28, 1928, as amended by Commonwealth Act No. 407, and under the franchise contained in Act No. 1368 of the Philippine Commission originally granted to John I. Sabin and Louis Glass on July 6, 1905, and acquired by the plaintiff on August 1, 1930, from its immediate predecessor, the Philippine Telephone and Telegraph Company, with the approval of the Public Service Commission.

Under Act No. 1368, sections 4...