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PHILIPPINE SUPREME COURT DECISIONS

EN BANC

[G.R. No. 42780. January 17, 1936. ]

MANILA GAS CORPORATION, Plaintiff-Appellant, v. THE COLLECTOR OF INTERNAL REVENUE, Defendant-Appellee.

DeWitt, Perkins & Ponce Enrile for Appellant.

Solicitor-General Hilado for Appellee.

SYLLABUS


1. CONSTITUTIONAL LAW; CONSTITUTIONALITY OF STATUTE; TIME OF RAISING QUESTION. — Where neither in the pleadings, the decision of the trial court, nor the assignment of errors, was the question of the validity of an act raised, and no jurisdictional issue being involved, it is not the duty of the Supreme Court to pass on the constitutional question.

2. ID.; ID.; ID.; ACT No. 3761. VALIDITY. — Qu
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