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Eusebio Villanueva vs. City of Iloilo 26 SCRA 578

EUSEBIO VILLANUEVA, ET AL., plaintiffs-appellees, vs. CITY OF ILOILO, defendant-appellant.

G.R. No. L-26521 | 1968-12-28

D E C I S I O N
 
 
CASTRO, J.:
 
Appeal by the defendant City of Iloilo from the decision of the Court of First Instance of Iloilo, declaring illegal Ordinance 11, series of 1960, entitled, "An Ordinance Imposing Municipal License Tax On Persons Engaged In the Business Of Operating Tenement Houses," and ordering the City to refund to the plaintiffs-appellees the sums of money collected from them under the said ordinance.
 
On September 30, 1946 the municipal board of Iloilo City enacted Ordinance 86, imposing license tax fees as follows: (1) tenement house (casa de vecindad), P25.00 annually; (2) tenement house,...