Decision
Tan v. Fuente
G.R. No. L-3925 · 1951-12-14 · PADILLA, J. · LawPhil
JOSE TAN, plaintiff-appellee, vs. HON. MANUEL DE LA FUENTE, Mayor of the City of Manila, and MARCELINO SARMIENTO, Treasurer of the City of Manila, defendants-appellants. Reyes, Alberto and Agcaoili for plaintiff and appellee. City of Fiscal Eugenio Angeles and Assistant City of Fiscal Arsenio…
PADILLA, J.:
This is an appeal from a judgment ordering the defendants to refund to the plaintiff the sum of P914.10 for license fees levied and collected under and pursuant to Ordinance No. 3028. The case was submitted for decision upon a stipulation of facts which reads as follows: 1. That the plaintiff is of age and a resident of the City of Manila, and the defendants Hon. Manuel de la Fuente and M. Sarmiento are the Mayor and the Treasurer, respectively, of this City, both of whom are of legal age and also residents of this City; 2.
That the plaintiff is a merchant engaged in the importation and sale of dry goods and has a store at 712 Ilaya of this City which has been in operation since January, 1947, and is licensed to engage as a wholesale dealer in dry goods in said store belonging to him; 3. That during the period of time from January, 1947, to September, 1948, the plaintiff sold to different tailors, shirt factories, taxicab companies and schools textile goods in the following wise: Amount of Sales 1st quarter, 1947.................. P13,732.45 4th quarter, 1947..................
40,261.20 1st quarter, 1948.................. 19,922.85 2nd quarter, 1948.................. 9,101.20 3rd quarter, 1948..................
11,273.74 4. That the said sales were made in big quantities beyond the usual needs of an ordinary consumer in the same form and condition as the textiles were imported and received from the respective foreign countries where they were produced, manufactured, and packed for export; 5. That the plaintiff during the same period of time sold textiles also in big quantities to entities and individuals for lease graph 3 above; 6.
That the defendants, the City Mayor and the City Treasurer, through their agents, after inspecting the sales books of the plaintiff, held that the sales referred to in paragraph 3 and 4 above were retail sales, and pursuant to the provisions of City Ordinance No. 3028. demanded and exacted from the plaintiff, under threats of closing his business establishment if he failed to do so, the payment of the following amounts as municipal license fees plus the penalty therefor: 1st quarter, 1947 P141.00 4th quarter, 1947 450.00 1st quarter, 1948 205.00 2nd quarter, 1948 95.00 3rd quarter, 1948 115.00