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Serafin Salda?a Vs. City Of Iloilo 104 Phil 28

SERAFIN SALDA?A, plaintiff-appellant, vs. CITY OF ILOILO, defendant-appellee.

G.R. No. L-10470 | 1958-06-26

D E C I S I O N


MONTEMAYOR, J.:

Serafin Saldaña is appealing the decision of the Court of First Instance of Iloilo in Civil Case No. 2236, dismissing his complaint against the City of Iloilo, for the refund of taxes paid by him under protest, and upholding the legality of Ordinance No. 28, Series of 1946, as amended by Ordinance No. 30, same series of the defendant City.

On May 25, 1946, the defendant City of Iloilo promulgated Ordinance No. 28, series of 1946, which for purposes of reference we reproduce below:

"ORDINANCE No. 28

"AN ORDINANCE REGULATING THE EXIT OF FOOD SUPPLY AND LABOR ANIMALS AND IMPOSING PERMIT FEE...