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Samanillo vs. City of Manila

RAFAEL PEREZ SAMANILLO, plaintiff-appellant, vs. THE CITY OF MANILA, defendant-appellee.

G.R. No. 44470 | 1937-09-27

D E C I S I O N


CONCEPCION, J:

This is an action to recover from the City of Manila the amount of P291.84 paid under protest as special tax, on the alleged ground that ordinances Nos. 1958 and 2339, by virtue of which the plaintiff had been required to pay said tax, as one of the owners benefited by the widening of Dasmariñas Street from Juan Luna Street to T. Pinpin Street, of the District of Binondo, Manila, are null and void.

The facts are undisputed. The parties have agreed in a stipulation, which was later amplified, that the following facts are true:

The plaintiff is the registered owner of lots Nos. 2, 3 and 5 of block...