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SUMMARY: In 1946, the municipal council of Cordova, Cebu issued an ordinance which imposed, among others, an
annual tax of P150.00 upon the occupation or the exercise of the privilege of an “installation manager”.
Shell Company assailed the validity of the said ordinance on the ground that it violates the equal
protection clause. It appears that only Shell had, at that time, an installation manager. In short, there
is only one installation manager in Cordova, Cebu. So Shell felt like the tax ordinance was merely
targeting Shell. Shell now wants the Treasurer of Cordova, E.E. Vaño to be enjoined from implementing
the law.
FACTS:
Municipal Council of Cordova, Cebu adopted multiple ordinances:
o No. 10, series of 1946, which imposes an annual tax of P150 on occupation or the exercise of the privilege
of installation manager;
o No. 9, series of 1947, which imposes an annual tax of P40 for local deposits in drums of combustible and
inflammable materials and an annual tax of P200 for tin can factories; and
o No. 11, series of 1948, which imposes an annual tax of P150 on tin can factories having a maximum output
capacity of 30,000 tin cans.
Shell filed suit for refund of taxes paid by it: Ordinances are ultra vires
o Defendant denies such
NOTE: E.E. Vaño is now replaced by F.A. Corbo as Municipal Treasurer of Cordova, Cebu
o Parties submitted various receipts of payment.
o The parties reserved the right to introduce parole evidence but no such evidence was submitted by either
party.
Case doesn’t mention from what Court its being appealed from.
ISSUE + RULING:
DISPOSITION:
JUDGEMENT AFFIRMED
NOTES:
Requisites for valid classification(NOT MENTIONED IN THE CASE BUT MIGHT BE IMPORTANT)
1. must rest on substantial distinctions;
2. must be germane to the purposes of the law;
3. must not be limited to existing conditions only; and
4. must apply equally to all members of the same class.
Ang Pangit ng writing ng case na to sobrang na BV ako lol