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Erlanger & Galinger Vs. Juan Posadas

ERLANGER & GALINGER, INC., plaintiff-appellee, vs. JUAN POSADAS, jr., Collector of Internal Revenue, defendant-appellant.

G.R. No. 30495 | 1929-08-24

D E C I S I O N


JOHNSON, J.:

This action was commenced in the Court of First Instance of the City of Manila on October 8, 1926. Its purpose was to recover the sum of P5,213.54, representing internal-revenue taxes paid in Manila, under protest, by plaintiff as merchant, on its good sold in Cebu during the years, 1922, 1923, 1924 and up to June 30, 1925. There was included in said amount a surcharge of 25 per cent for plaintiff's alleged failure to pay said taxes when they became due.
The plaintiff alleged that the internal-revenue taxes on said merchandise had already been paid by it in Cebu as and when they became due and payable, and...