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In Re: Ormoc Sugar Company, Inc. vs. Municipal Board Of Ormoc City 20 SCRA 739

IN THE MATTER OF A PETITION FOR DECLARATORY JUDGMENT REGARDING THE VALIDITY OF MUNICIPAL ORDINANCE NO. 14, AS AMENDED BY ORDINANCE NO. 22, SERIES OF 1964 OF ORMOC CITY, ORMOC SUGAR COMPANY, INC., petitioner-appellant, vs. THE MUNICIPAL BOARD OF ORMOC CITY and HON. ESTEBAN C. CONEJOS as Mayor of Ormoc City, respondents-appellees.

G.R. No. L-24322 | 1967-07-21

D E C I S I O N 


FERNANDO, J.: 

Appeal from a decision of the Court of First Instance of Leyte, Fifth Branch, in a declaratory relief proceeding to test the validity of a Municipal Ordinance of the City of Ormoc, which as amended reads as follows: 

"SECTION 1. City Tax. - There shall be paid to the City Treasurer on any and all productions of centrifugal sugar (B-Sugar) locally sold or sold within the Philippines a city tax of Twenty Centavos (P0.20) per picul and one percentum (1%) on the gross sale of its derivatives and by-products produced by the Ormoc Sugar Company, Incorporated, or by any other sugar mills [sic] in Ormoc...