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SMB, Inc vs. City of Cebu

SAN MIGUEL BREWERY, INC., plaintiff-appellant, vs. THE CITY OF CEBU, defendant-appellee./CEBU PORTLAND CEMENT COMPANY, plaintiff-appellant, vs. MUNICIPALITY OR NAGA, CEBU and THE MUNICIPAL TREASURER, NAGA, CEBU, defendants-appellees.

G.R. No. L-20312/G.R. No. L-20496 | 1972-02-26

D E C I S I O N


CONCEPCION, C.J p:

The above-entitled cases are jointly disposed of in this decision owing to the common issue therein namely, the extent of the taxing power of municipal corporations under section 2 of Republic Act No. 2264, otherwise known as the Local Autonomy Act.

In L-20312, plaintiff San Miguel Brewery, Inc. hereinafter referred to as SMB assails the validity of Ordinance No. 298, as amended by Ordinance No. 300, both series of 1960, of the City of Cebu, providing that "(t)here shall be collected on any sale or disposal of liquor or intoxicating beverages of any form in the City of Cebu by manufacturers and...