SECOND DIVISION
[G.R. No. 39679. March 13, 1934. ]
GENATO COMMERCIAL CORPORATION, Plaintiff-Appellant, v. THE INSULAR COLLECTOR OF CUSTOMS, Defendant-Appellee.
Quintin Paredes and Barrera & Reyes for Appellant.
Solicitor-General Hilado for Appellee.
SYLLABUS
1. PHILIPPINE TARIFF; CUSTOMS DUTIES; UNITED STATES NAVY; LIABILITY OF A LOCAL MERCHANT WHO IMPORTS FOOD SUPPLIES AND THEN SELLS THESE SUPPLIES TO THE UNITED STATES NAVY TO CUSTOMS DUTIES. — A local merchant who imports food supplies from a foreign country and then sells these supplies to the United States navy pursuant to contracts with the latter, is liable to the payment of the corresponding customs duties provided by the Philippine Tariff Act of 1909.
2. ID.; ID.; ID.; LIABILITY OF GOODS IMPORTED BY UNITED STATES NAVY TO CUSTOMS DUTIES. — As to whether goods imported by the United States navy into the Philippines for its own use and purposes are dutiable, qu
2. ID.; ID.; ID.; LIABILITY OF GOODS IMPORTED BY UNITED STATES NAVY TO CUSTOMS DUTIES. — As to whether goods imported by the United States navy into the Philippines for its own use and purposes are dutiable, qu
