Decision

Procter & Gamble Philippine Manufacturing Corporation v. Municipality Of Jagna

G.R. No. L-24265 · 1979-12-28 · MELENCIO-HERRERA, J. · LawPhil

PROCTER & GAMBLE PHILIPPINE MANUFACTURING CORPORATION, plaintiff-appellant, vs. THE MUNICIPALITY OF JAGNA, PROVINCE OF BOHOL, defendant-appellee. Picazo, Agcaoili, Santayana, Reyes & Tayao for appellant. Joel P. Tiangco and Jesus N. Borromeo for appellee

MELENCIO-HERRERA, J.:

A direct appeal by plaintiff company from the judgment of the Court of First Instance of Manila, Branch VI, upholding the validity of Ordinance No. 4, Series of 1957, enacted by defendant Municipality, which imposed "storage fees on all exportable copra deposited in the bodega within the jurisdiction of the Municipality of Jagna Bohol. Plaintiff-appellant is a domestic corporation with principal offices in Manila. lt is a consolidated corporation of Procter & Gamble Trading Company and Philippine Manufacturing Company, which later became Procter & Gamble Trading Company, Philippines.

It is engaged in the manufacture of soap, edible oil, margarine and other similar products, and for this purpose maintains a "bodega" in defendant Municipality where it stores copra purchased in the municipality and therefrom ships the same for its manufacturing and other operations. On December 13, 1957, the Municipal Council of Jagna enacted Municipal Ordinance No. 4, Series of 1957, quoted hereinbelow: "AN ORDINANCE IMPOSING STORAGE FEES OF ALL EXPORTABLE COPRA DEPOSITED IN THE BODEGA WITHIN THE JURISDlCTI0N OF THE MUNICIPALITY OF JAGNA BOHOL.

"Be it ordained by the Municipal Council of Jagna Bohol, that: "SECTION 1. Any person, firm or corporation having a deposit of exportable copra in the bodega, within the jurisdiction of the Municipality of Jagna Bohol, shall pay to the Municipal Treasury a storage fee of TEN (P0.10) CENTAVOS FOR EVERY HUNDRED (100) kilos; "SECTION 2. All exportable copra deposited in the bodega within the Municipality of Jagna Bohol, is part of the surveillance and lookout of the Municipal Authorities; "SECTION 3.

Any person, firm or corporation found violating the provision of the preceding section of this Ordinance shall be punished by a fine of not less than TWO HUNDRED (P 200.00) PESOS, nor more than FOUR HUNDRED (P400.00) PESOS, or an imprisonment of hot less than ONE MONTH, nor more than THREE MONTHS, or both fines and imprisonment at the discretion of the court. "SECTION 4. This Ordinance shall take effect on January 1, 1958.

"APPROVED December 13,1957. " (Sgd.) TEODORO B. GALACAR Municipal Mayor1 For a period of six years, from 1958 to 1963, plaintiff paid defendant Municipality, allegedly under protest, storage fees in the total sum of 1142,265.13, broken down as follows: "Procter & Gamble Trading Co. Procter & Gamble Philippine Manufacturing Corp. 1958 5, 072.13 1959 7, 076.00 1960 9, 950.00 1961 7, 830.00 1962 3, 648.00 P5, 279.00 1963 P3, 410.