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Butuan Sawmill, Inc. vs. City Of Butuan, Et Al.

BUTUAN SAWMILL, INC., petitioner-appellee, vs. CITY OF BUTUAN, ET AL., respondents-appellants.

G.R. No. L-21516 | 1966-04-29

D E C I S I O N 


REYES, J.B.L., J.: 

Direct appeal on questions of law from a decision of the Court of First Instance of Agusan, it its Special Civil Case No. 152, declaring as unconstitutional and ultra vires Ordinances Nos. 7, 11, 131, and 148 of the herein respondent-appellant City of Butuan "in so far as they impose a 2% tax on the gross sales or receipts of the business of electric light, heat and power of the petitioner (appellee) Butuan Sawmill, Inc." and annulling Ordinance No. 104, also of the said city, as unconstitutional, arbitrary, unreasonable and oppressive. The decision was rendered on a petition for declaratory...