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PHILIPPINE SUPREME COURT DECISIONS

EN BANC

[G.R. No. L-6093. February 24, 1954. ]

THE SHELL COMPANY OF P. I. LTD., Plaintiff-Appellant, v. E. E. VAÑO, as Municipal Treasurer of the municipality of Cordova, Province of Cebu, Defendant-Appellee.

C. J. Johnston & A. P. Deen for Appellant.

Provincial Fiscal Jose C. Borromeo and Assistant Provincial Fiscal Ananias V. Maribao for Appellee.


SYLLABUS


1. TAXATION; MUNICIPAL COUNCILS; POWER TO IMPOSE MUNICIPAL LICENSE TAXES. — The municipal council, in the exercise of its regulative authority, may require any person engaged in any business or occupation to obtain a permit for which a reasonable fee, in no case to exceed P10 per annum, may be charged, and Commonwealth Act No. 472 authorizes municipal councils and municipal district councils to impose municipal license taxes upon such persons.

2. ID.; INSTALLATION MANAGER NOT EXEMPT FROM TAX; ORDINANCE IMPOSING TAX ON THE EXERCISE OF PRIVILEGE OF INSTALLATION MANAGER, NOT DISCRIMINATORY AND HOSTILE. — Even if all installation manager is a salaried employee, still his employment is an occupation, and one occupation or line of business does not become exempt by being conducted with some other occupation or business for which taxes have been paid and the occupation tax must be paid by each individual engaged in a calling subject thereto. The mere fact that there is no other person in the locality who exercises the privilege of installation manager does not make the ordinance discriminatory and hostile inasmuch as it is and will be applicable to any person or firm who exercises such calling or occupation named or designated as "installation manager."cralaw virtua1aw library

3. ID.; MUNICIPAL ORDINANCE IMPOSING TAX ON TIN CAN FACTORIES VALID AND LAWFUL. — Ordinance No. 11, series of 1948, which imposes a municipal tax of P150 on tin can factories having a maximum annual output capacity of 300,000 tin cans, is valid and lawful because it is neither a percentage tar nor one on specified articles.

4. ID.; ACTION FOR REFUND OF MUNICIPAL TAXES; REAL PARTY IN INTEREST. — In an action for refund of municipal taxes claimed to have been paid and collected under an illegal ordinance, the real party in interest is not the municipal treasurer but the municipality concerned that is empowered to sue and be sued.


D E C I S I O N


PADILLA, J.:


The Municipal Council of Cordova, Province of Ceb
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