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Ricardo De Mesa Vs. Collector Of Internal Revenue

RICARDO DE MESA, plaintiff-appellee, vs. COLLECTOR OF INTERNAL REVENUE, defendant-appellant.

G.R. No. 31024 | 1929-08-22

D E C I S I O N


STREET, J.:

This action was instituted by Ricardo de Mesa in the Court of First Instance of the Province of Pampanga for the purpose of recovering from the Collector of Internal Revenue the sum of P1,000 for taxes paid under protest to the municipal treasurer of the municipality of Angeles, in the Province of Pampanga. From a judgment, entered in the trial court, requiring the defendant to repay said sum, without costs, the defendant appealed. The original plaintiff having died during the course of the litigation, he has been substituted by Jose F. Santos, as administrator.
For a number of years prior to December, 1921,...