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Kolambugan Lumber & Development Company vs. Yia

KOLAMBUGAN LUMBER & DEVELOPMENT COMPANY, plaintiff-appellant, vs. MANUEL YIA, Treasurer of the Province of Lanao, defendant-appellee.

G.R. No. 33821 | 1931-10-15

D E C I S I O N


STREET, J:

This action was instituted in the Court of First Instance of the City of Manila by the Kolambugan Lumber & Development Co., a corporation organized under the laws of the Philippine Islands, for the purpose of recovering from the defendant Manuel Yia, treasurer of the Province of Lanao, the sum of P2,145.15, collected from the plaintiff by the defendant as taxes, the same having been paid by the plaintiff under protest. Upon hearing the cause the trial court absolved the defendant from the complaint, and the plaintiff appealed.

The taxes with which we are here concerned were levied upon certain property...