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Manila Lighter Transportation Vs. Municipal Board 098 Phil 872

MANILA LIGHTER TRANSPORTATION, INC., petitioner-appellant, vs. THE MUNICIPAL BOARD, THE CITY TREASURER, and THE CITY MAYOR, all of the CITY OF CAVITE, respondents-appellees.

G.R. No. L-6848 | 1956-04-27

D E C I S I O N


REYES, A., J.:

This is an appeal from a decision of the Court of First Instance of Cavite upholding the validity of an ordinance enacted by the Municipal Board of the City of Cavite which imposes an annual license tax of P400 upon marine shops located in said city.

Appellant is a corporation engaged in the lighterage and water transportation business and in connection with that business it runs a marine shop in the city of Cavite for the repairs of its own lighters and barges. Having been required to pay the annual license tax on the said shop under the ordinance above-mentioned, appellant brought an action for...