CTA Case No. 1628 (Decision)

.. .. 1 --- UC 01" T COURT IF 1' p .i io� ~. .$ c 0 J ~ o. 1628 -- xJj� ~\~~ F d . -- .. X ... ... ... ... ...� 1 1 1 or c1 Sl gi 1 af f chi c t 0 e �1 195 6, rio X t i 1, 51 t. e 196 .. i a eorpor t1o 0 1 ell und 1" 1 \t p s, 1 l 10 � y� th . c� n nh l rb 1 c.ricl 1 � in t liS !':ine s, 0 r nt d n 1921 cil e 0. � � .1e 1r �1 � '� t or ... :� 212

C cIO - � 16 , 19 , t � ' 0 r e 11 l .' 1 b 15 . !' 2 1 3

c n ' 1 1. t t tn ( tl on it c 11, 1 61 1, 51 � ( ?r�'l c t on 7 1 �� 1� ,u ., - � ... 7, , � p �. t n J, t �h -r ot rn 1. n 167r{l . r- X,, io . :!.n t 1, t - r ' t� od 1 16 � l t er a July 27, t ( .1 t '1 2 .) n c '/1 t 1 '4:- � � 214

�1 . ) - 1; � 1 � 1 1� 215

. ... � .' tf , t 0 1 I� 2'1 7

7 - ') � �t -� 1'1 I ., ~J . � �~ � ., � Col .� � u1 f 6, 0"3 . 2!7 01 d:r , e . .(19; ) .. , .. .. .. " . . . .. . . ., . .. d � � � � ~~~~~!�- 1 218 ''

. c -. 11 � �� -' 2r 1 ~. 219

3 ' n h1 ac , prov. t x ot 21'. 'f i �� 41 60 n l Co r a Ic Pl t c o. � �C � 1 . ot tnt r l . ' 100 Phil. 50; 1 e !'1 Co �� �~ A. v. 'ttll'l'l 1 . .... ~ n c: r~ c r .~. ,u n h ��� r d o 11 ex! rn s 18h publio . ot �fo . of. a i h r ta � p t ti :n r, w. t o sub ct t e t 0 l. tioav st bl d 1 *'" � or tl $"' ov d co l" t1on r t r. . 1 1 t �� r r1 o t r ilip- tX 0 tor etrie e r.r t sold und r � :.. 220

-j � .,. ' 1 l .tl t l e� dh 221

'2 1 � � '71 ) " ' 1 p � 11 1t P1' .... 'C t t1 11 11'1& t " 3? ) .. .I. ... . (~ ) 1; 1 ,. �� �h :y f. ir.r b t'ltl f .Ae � r th f c-;. 1 5'3. 1rl' er- p 1: difi l t ,.on tr:ots 0 {50 � l � 6 �36 ). � rn :1. i p ' . re r.t.JlO 0 ha 1' ec c at i h rt 0

�� 1 or � � �

� � 1628 13 . ~t r ' t tb. � .' .ro de sting, 73 l'h11. 4-08) . '1 1ss �to no hat ec� t o - 259 r� h R enu o its . lf pr id to:r t di f of' a n t, ak no uno on titu 1o.n las J.: te:. ~1g ol or th rul or uniformity at taDt:.t.o.o . I n um, ar of th opinion and 0 ht>ld \ that p t t1o _ 1 ot .11 le for 'J~ r n� h s: t x a 5~ surch r o it gro r e 1 t for ,, h period � fro u 11t-, 19'6 to J n 30 , . 195'6 ll d from J n 195? 0 c m ~ 1, 1960. How- ' V ti ti on s 11 for th . 6,339 . 27 a ~ d ~ ci c . chi t X for th er e:. fr i 1, 56 (.) ;] 13, 19;6 , ;x... clus ve or 2;~ for 1 t p ym n � .'JI!! 'P"ORE t h d c �s1o.n Pfl al d tr 1 t ereby 1 1 � Petitio r is hereby ord$r d to yr t co � t f 6,339 --27 efi� 01 .:-'iCY ra cl ise tax !'or th p riod tro Fil 1 ,, 1956 to J 1.me 13, 1956, wi th()u ronoun<.: m nt � s to CI')S s . u -� . o '"'1ty, Sept ein~e r 30, 196 fv~ '/-~ <' 0 � , VA 1CErl As eiat 3 tl