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Gregorio Sarasola vs. Wenceslao Trinidad 40 Phil 252

GREGORIO SARASOLA, plaintiff-appellant, vs. WENCESLAO TRINIDAD, Collector of Internal Revenue of the Philippine Islands, defendant-appellee.

G.R. No. 14595 | 1919-10-11

D E C I S I O N

MALCOLM, J .:

The complaint in this case was filed in the Court of First Instance of Manila for the purpose of having an injunction issue to restrain the defendant, the Collector of Internal Revenue, from the alleged illegal collection of taxes in the amount of P11,739.29. The defendant interposed a demurrer to the complaint, based on two grounds, namely: (1) that the court had no jurisdiction of the subject-matter of the action because of the provisions of section 1578 of the Administrative Code of 1917; and (2) that the facts stated in the complaint did not entitle the plaintiff to the relief demanded. The Honorable...