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Roman Catholic Apostolic Church In The Phil. Vs. A.W. Hastings

THE ROMAN CATHOLIC APOSTOLIC CHURCH IN THE PHILIPPINES, plaintiff-appellee, vs. A.W. HASTINGS, Assessor and Collector of the City of Manila, and THE CITY OF MANILA, defendants-appellants.

G.R. No. 1974 | 1906-03-15

D E C I S I O N


TRACEY, J.:

This is an action for the return of taxes under protest. Section 48 of Act No. 183 of the Philippine Commission, passed in 1901, reads as follows:

"Exemption from taxation. ---- Lands or buildings owned by the United States of America, the Central Government of the Philippine Islands, or the city of Manila, and burying grounds, churches and their adjacent parsonages and conventos, and lands or buildings used exclusively for religious, charitable, scientific, or educational purposes, and not for profit, shall be exempt from taxation, but such exemption shall not extend to lands or buildings held for...