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Laperal, et al vs. City of Manila, et al

ROBERTO LAPERAL and VICTORINA G. DE LAPERAL, plaintiffs-appellants, vs. THE CITY OF MANILA and SABINA SIOCO VIUDA DE ESCALER, defendants-appellees.

G.R. No. 42792 | 1935-10-23

D E C I S I O N


VILLA-REAL, J:

This is an appeal taken by the plaintiffs Roberto Laperal and Victorina G. de Laperal from a judgment of the Court of First Instance of Manila, absolving the defendants from the complaint, with costs to the plaintiffs.

In support of their appeal, the appellants assign the following alleged errors committed by the trial court in its judgment, namely:

"1. In holding that the cost of the filling made by the City of Manila upon the land in contention, is a special tax of the nature of a real estate tax, ad valorem, which constitutes a lien superior to all other preferred real rights, binding upon any person...