Professional Documents
Culture Documents
CFI of Zamboanga
Case No. 16
G.R. No. L-37684 (September 10, 1975)
Chapter VI Page 259, Footnote No. 43
FACTS:
The Municipality of Dipolog enacted Ordinance No. 19 that charged tax for
the selling and distribution of gasoline, lubricating oils, diesel fuel oils, and
petroleumbased products. Arabay Inc., distributor of gas, oil and other petroleum
products,
contested the validity of such on the ground that the tax is beyond the power of a
municipality to levy under Sec. 2 of RA No. 2264, which provides that municipalities
may not impose tax on articles subject to specific tax except gasoline.
ISSUE:
W/NArabay Inc. is entitled to a refund.
HELD:
The ordinance levied a sales tax not only because of the character of the
ordinance as a sales tax ordinance, but also because the phraseology of the
provision reveals in clear terms the intention to impose a tax on sale. It is evident from
the terms that the amount of the tax that may be collected is directly dependent
upon to the volume of sales. Since Sec. 2 of the Local Autonomy Act prohibits the
municipality from imposing sales and specific tax, with the exception of gasoline,
there subsists the right of Arabay Inc. to a refund. The reasonable and practical
interpretation of the terms of the proviso in question resulted in the conclusion that
Congress, in excluding gasoline, deliberately and intentionally meant to put it within
the power of such local governments to impose whatever type or form of taxes.
LATIN MAXIM:
6c, 11e, 12a, 14, 20a
Almeda v. Florentino
Case No. 10
G.R. No.L-23800 (December 21, 1965)
Chapter VI, Page 265, Footnote No. 67
FACTS:
RA183, the charter of Pasay City (enacted June 21, 1947), provides in its Sec. 14
that the Board shall have a secretary who shall be appointed by it to serve during the
term of office of the members thereof On June 18, 1960, RA 2709 amended Sec. 12
of RA 183. On the strength of Par. 2 of Sec. 12 of the Pasay City Charter, as amended,
the Vice-Mayor of Pasay City appointed Petitioner Almeda as secretary of the
Municipal Board of said City. The very next day, the Board refused to recognize
Petitioner as its secretary and, in turn, appointed Respondent Florentino to the position,
purportedly under Sec. 14 of the City Charter.
ISSUE:
Which law applies on the matter of the appointment of the Secretary of the
Municipal Board of Pasay City?
HELD:
The petition was dismissed. There is nothing in RA 2709 that indicates any
intention on the part of the Legislature to repeal, alter, or modify in any way the
provisions of Sec. 14 of R.A 183. Repeals by implication are not favored, unless it is
manifested that the legislature so intended.
LATIN MAXIM:
9c, 37, 49, 50
De Joya v. Lantin
Case No. 31
G.R. No. L-24037 (April 27, 1967)
FACTS:
Respondent Francindy Commercial purchased bales of textile from Cebu
Company Ernerose Commercial. However, the Bureau of Customs discovered that
the goods to be delivered by Ernerose were different from those declared. Customs
took custody of the shipment.
Francindy Commercial filed a petition in the Court of First Instance for
Customs to release the goods. Francindy insisted that the CFI had jurisdiction on
the basis of the Judiciary Act and not the Bureau of Customs. RA 1937 and 1125, on
the other hand, vest exclusive jurisdiction over seizure and forfeiture proceedings to
the Bureau of Customs.
ISSUE:
Who has jurisdiction over the shipment.
HELD:
The Bureau of Customs does. RA 1937 and 1125 are special laws, whereas the
Judiciary Act is a general law. In case of conflict, special laws prevail over general
ones.
LATIN MAXIM:
50