Gonzalo Puyat & Sons v. City Of Manila

PAREDES, J.:

This is an appeal from the judgment of the CFI of Manila, the dispostive portion of which reads: "xxx Of the payments made by the plaintiff, only that made on October 25, 1950 in the amount of P1,250.00 has prescribed Payments made in 1951 and thereafter are still recoverable since the extra-judicial demand made on October 30, 1956 was well within the six-year prescriptive period of the New CivilCode. In view of the foregoing considerations, judgment is hereby rendered in favor of the plaintiff, ordering the defendants to refund the amount of P29,824.00, without interest. No costs.

Wherefore, the parties respectfully pray that the foregoing stipulation of facts be admitted and approved by this Honorable Court, without prejudice to the parties adducing other evidence to prove their case not covered by this stipulation of facts. 1äwphï1.ñët Defendants' counterclaim is hereby dismissed for not having been substantiated." On August 11, 1958, the plaintiff Gonzalo Puyat & Sons, Inc., filed an action for refund of Retail DealerlsTaxes paid by it, corresponding to the first Quarter of 1950 up to the third Quarter of 1956, amounting to P33,785.00, against the City of Manila and its City Treasurer.The case was submitted on the following stipulation of facts, to wit-- "1.

That the plaintiff is a corporation duly organized and existing according to the laws of the Philippines, with offices at Manila; while defendant City Manila is a Municipal Corporation duly organized in accordance with the laws of the Philippines, and defendant Marcelino Sarmiento is the dulyqualified incumbent City Treasurer of Manila; "2. That plaintiff is engaged in the business of manufacturing and selling all kinds of furniture at its factory at 190 Rodriguez-Arias, San Miguel, Manila, and has a display room located at 604-606 Rizal Avenue, Manila, wherein it displays the various kind of furniture manufactured by it and sells some goods imported by it, such as billiard balls, bowling balls and other accessories; "3. That acting pursuant to the provisions of Sec. 1.

group II, of Ordinance No. 3364, defendant City Treasurer of Manilaassessed from plaintiff retail dealer's tax corresponding to the quarters hereunder stated on the sales of furniture manufactured and sold by it at its factory site, all of which assessments plaintiff paid without protest in the erroneous belief that it was liable therefor, on the dates and in the amount enumerated herein below: Period Date Paid O.R. No. Amount Assessed and Paid. First Quarter 1950 Jan. 25, 1950 436271X P1,255.00 Second Quarter 1950 Apr.

25, 1950 215895X 1,250.00 Third Quarter 1950 Jul. 25, 1950 243321X 1,250.00 Fourth Quarter 1950 Oct. 25, 1950 271165X 1,250.00 (Follows the assessment for different quarters in 1951, 1952, 1953, 1954 and 1955, fixing the same amount quarterly.) x x x..

First Quarter 1956 Jan. 25, 1956 823047X 1,250.00 Second Quarter 1956 Apr. 25, 1956 855949X 1,250.00 Third Quarter 1956 Jul.

25, 1956 880789X 1,250.00 T O T A L . . .

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