CTA Case No. 2352 (Decision)

REPURtiC OF TilE PHIUPPfN'U COURT OJC' T X APPEALS QUEZON CITY etiti r ,. .~. . X- - - - nt . -X c is h s� re:t _r nc t cl ~ f r r rund or t x cr t in th a ...oun cf 9:.> , 1 4 . '�. , r iti.n r � s al ov �~.t,.o�- i 1 nu ac .tr r � f r tt p r'od fr l 7� et:.. tiof1 r , Jni 1 ss Con uin Cor. r .t "1 1 an L:. . or, : i ic c r or t..icn �..ll/ or ,sn.i? hili s . t lS in t r s., ro ,s ..:> lling ri e y..., it ....... r �.., 0 �l im 5 .Y cti .n 1 t f t - '":] >� Ctae . In th f c tur .� '1 ss r t i t i .. ":C. lD ...> v ri� s r w z o.te-.: l;.::o like .;i lie I li yp u nd lomi .. , a .g (. �.1e.r , 'v: icn are urct. e fr ... m i f n t ~ inin C' .p l_& icl ic j .L "" . / " c t r Utnt to ec Cod � ( I.

� 0c 1 2 352 CT, C. ~ - 2- ,xh . U II I pp � 1- 1 I , r c ., p . 74-85: ;;, � 1sc 2nd odor .er t of th . \at .\ il 1 .. , 7 , � ;5 , lt r c . ) It t.t. t p p i he to 1 nt of r s1 f ~ih r r' un .. r .sl"" �X v rit,.;U5 o i r.!..: ip td ri 1s , d t s , i h ut eouc ing th~ co~t of rL� to i t: 3-20-6' p . 71 4- .2- 69 5- 2( - 68 67 6 - 20 - Gf:l 5 7 - 1~ - r. 63 t .:>U.J- ~ t 1 � � � fl ' 57 :.,_ 3 51 49 �7 5 3 41 3S 37 35 33 31 2. 33 2

� 1 � 23 2 C.t. - 3- 0 12-19-69 unt p . 29 0 J - 19-70 (:; ., 4~6 . 7 27 0 2- 0-70 48 , 773 . ':.J 25 43 , . 21 23 0 3-l -70 6 , 7 7 . 76 21 4- 0- 70 7-1,(' . ~l(i Jt. , ~ � 0 l':il 5-20-70 17 3 , ':..3 . ... 1 6- 9- 70 2, , 8.3 . 05 15 13 7-2L-80 1 ._ - .e.r"l-7 9 7 5 3 . ub-tctal � � � 3 G rro T r. ~ � � � In �tt . .r at !)CU ry J , 1971 , t ition ttH'U it <;CC nt.... t , wrc e h� ur u 0 In v nu t tin has _v r�.. id 7 s 1 s ta c v r- r 31 , inr th p ri d trcm e ru-ry 1 , 1966 to Jj ce, 197 , t h x� nt of 95 ,1 �4 . v3 , corr t7 tax en e c .. t ot he r,- t ~ch i t ought h 1 z. vi. usl r r th 'rd~ ~ llin~ pr ic o h c '"' � h ccst of t, � ra m t ri ls igot ilic'Sid, ~.ar, lim~~to , c sum ln 1om� t � � ~ 1.1 the tot 1 �. unt 1 ~ 3 � 9, 771 � ~ 3 , com 1 t 1 sn 908, 3ul . 5. 2' ,) ,7 47 . 33 r )). , 2.2 . 49 o al � � � � � 21 , 027 . 44 1 , 4 2. 3

� D �.CL J r � 235 C~ ' Cl!. � - 4- t i ti her as ert d t at hi1 it i tru th t th rul t w s t' t th OV ra � m t ri 1 I being mi- n r 1 r o '..lC'S XC t from Sol s X ursuan to w .c ic.: 1 8(c) of t.:he ax o .e , nd cannot b d ' u.ct d fo ur s s of co p ut~n � j - ll nLf.ctur r ' s tay , {p � 6 - St.:. , 4: lR r c . ) t.hi..., r 1 � as ow er r~-' ed b h ru1in� of Lhl"" Court in the c . of Jhilippin nd erchamusiny ,C r�or4ti n ( C"!' c e No . 1::.5 � July 8 , , 7J) . citing the 0 ci i n of tht upr rn Court in th catj_ o ublic 11o r li 1 , lnc ., vs . co i io 1 .r Int rn 1 e . n (G � � o . L-25t02 , . ru ry 18 , L,'! , 31 c 52 ) an, "'t tin t. t th V1lU f l i ic; in 1: 1 t r c..uct X m t fr-. s 1 s t r ection 1 8 c) , utiliz d in or 1 roduc io f nc th r orticl( or pr l c t , i fr t} r r-; sellin � ric of thf.. up n h bov , r er s r"'. n i r t-l ~� cr ... i t cf t lC cf 95 , . 03 9 (V rp i 7 m nufac urer �.., sal s ... x � ut r nt ii cti n ��v r _ti - ti n r ' s c t . r ln ' 1 .tit.icnc r , a re 0 t pr scri t.iv_ p ri d rovi 1 w, fi1 th- in .... t nt :>e ition ., r r vi on 1 r 2, 1971 . lnci n lly , it i no ur..; t t t much 1 r . d t � i . , n y 14, 74 , long ;'lf _r t. e i st=mt 4

DECI!310!' - 2352 Cl' C1 c E - 5- judicial claim for r efund or cred it has been b r ought t o this Court, r s sond nt denied in riting peti- tioner ' s administrative cla im fer refunu cr credit based up n a verification r eport of an examiner ( ��ee p . 9 7 , BIR rec . ) , the third .Paragr ph of \�lhi c h states: "x X Your c ontention is without mer it because it was ascertained during the inv stigation .that the raw materials in question were su~plied by d if feren t mining c omvan i~s who ~a i d s� valorem taxes on lhe mineral p roducts s ld t o you . ~ ince the said mineral p r oducts were not taxed under the same .3ection (186) of the ax Code as the finish d glass p roducts , the c ost thereof can- not be de~ uct ed f rom the g r oss s ales reali zed by you for purposes of com- puting the correct 7~ sales tax on th~ finished p r oduc ts . " Since there is no d isp ute as to �the facts of the ca e , the parties , through their r es~e ctive counsels , agreed t o sub 1it this ca~e on the basis. of t he plead- ings , re c ord~ and mem randa . Confr nting the Court for res,luticn are ques- tions which a r e purely legal , t o wit: (1) ~ heth r or not the total co s t or v a lue of th-� ra"Y mate ri als us d in the m nufacture of fin i shed glas s p ro~ ducts , ~hich were sup~l i ed by ~ ifferent mining c ompan i es which paid ad valorEm taxes th e r on , are deductible r om the g ross selling rice of the finish.d r~ ducts for p urpos s f compu ting the 7~ manufactur r � s sales t ax; and 5

� .. .a. f f 1.. � ,. I . 1 ht cr il 0 _!) , 1.7 ' of t II f c. c .e i .. - 1 .""j' 1 ... ... 3, 'I � ic . � ��... ~ .r " c .. Ji q,. c 1 .J. '6

� 2352 - 7- r tion v � Co i~wicn r o lnt rn 1 v u # is in lie le in t is c ~ in smuch s the issu nd h 1 w inv lv � t rein 1 n t t e a the n th l invcJl v d in th r nt c s ; nd th t th act in af r cited c e are entir ly diff r nt: (2) t t th f cti n 1 '6 o h ~ tio In rn 1 Rev nu Co cl rly l m t th d uction o ly tc th tot l co t of r hich w re pr v ously t xe un er ction b6 or s cti n 18. o th T x co ~ � or t 0 th t t .n c tso r ic nt tc c io) 1 � � a...re no ctibl f th pur c~ of co utin ~ id s l x: nd th t (3) ~ecti n 18 - of th old T Co i n t p lie bl to t is Cc c sine th s id ~r vision of refer only to t prcd t , -.~licit y t by virtu of st�tut r l oth r h n th ati n l Int rn 1 v nu c � p n n vi or, ly in ~ t th t the c s o lour Mill , cit d ty p - titi n r, n t ply b C U!j t:h cs i u. in th re diff -r nt ron ho in th c t b r: (4) h t th d ci~ion in t as ertili~ r Cor- or tion v � Con is ion r of l ern l venue , G . � o. �-27813, ug. 1 , 1 75, 66 ~eM 165, like i i not lie bl or the n th t .t.h f cts of r ci c .~ r n 1rnil r to t in"'t nt c : and (5) th t her i no proof th t th �al� 7

July 15. 1 t ur o I o. �252. fore n ri tly t 0 d c1 X X - I ci ing t c 1 c ndi i g �� 1 u' t 8

DECI l ' " Cl' C � 2352 - 9- n r 1 product it is xempt from sales t es und r ~ ction lG (c) of the ev nu Code . In ffect in s id G.R. o . L-20563 th Court eel red refund bl th s les t xes th right to ich h d not prescri yet. r son for th x tion of min r l from les t xes 1 xpresscd in hila inin � 1 c . v. Hon . lecio � Domingo . Co i si ner of lnte r n-1 Rev nue. CT c e � �o. 93 � Jun 29. 1964 in t hi lang : The min r ls nd rnin r 1 product ltich are xempt from th sal s t. x un- der Section 188(c) of the evenue Cod re those hich are obt in d fro mi- neral lan nd ar su ject to th mi- ning tax provi d in Title VII of the evenu �T on f r th m t- ion is th t th p ear to b d qu t n in th mining industry. r evenue axes. pp. 9.

DECI lCN - CT C ,� N � 2352 - 10 - Th f: ct how th t c ..ant 1 n u iner 1 rc uct" b�raus cf t p sag of pu lie ct �o. 12 9 on Jun 1 , 1955, a- m ndin �ction 246 of th Rev nue Cod # nd )�hence n t .~u ject to s 1 s d s not n c ss rily m n. th t its valu is not deductib fr ~ross s 1 s of h . - nufaccur d c tro uct � ~ cticn 186(1) of th ation l lnt�rn l v nu Co e pr v~d s: ~ n ver t x-fr r due is utilize in th manuf c ur cr re- duction of ny rticle. in th d t r- mination of th v�lue of such finish d rticl , th v lu cf such t -fr ct shall r tct d. ( de by 5, e ullic , ct o . 2025 .) In pu lie Flour il ~ . lnc . v . Th sioner of Int rn l venu nd th Court ) cal , G. .- o. L-25602 , th Court held th t h fre to a mater'al or n.ent of tax. Th nd is n t limi~ in try . Thus it whe� ~t in.:- im or ~ 1 s tax in 1958 re r of flour in 195 Un- CJl s of der t .i u n 0 � to s Y~ h ther c 1 nt u c �. nt ill s t uctib1 net, its value is r d )Ct.s the gr ��1 s of m as r w tat ri 1 . Th fer citea d cisicn i ~1 �ive in re lving th i sue at b r .; ano tollo in tt1e � rinci �)1 o f star the drctrinc 1 id do r th r in is cl rly applic bl h r in inasr. uch as th re is n n logy betoJ en h rna .eri 1 f ct.., o t l. o ecision � 10

- 11 - r lied upon nd thos of the pre nt c � Another c e in point is that of tla Fertili- z r Corpor ti~n vs . Co~oi ion.r of ntern l evenu � c � � to . L- 27813, .<\u ust 15. 1975. supr � h .r in the �upreme Court uph 1d the decuctibility of the cost of min r l products used in th manu� ctur of f rtili er. ertinently. in r solving th bcisic issue therein, th : uprem Court h ld, thus: 1. have ssiducusly scrutiniz d the n rtinent Congrewsion l record tv evaluate the m~rit of th rgui nt th t Section 186- � s incorvor ted int~ the T x Code to ben fit exclusive y new nd n cessary indu��tri ..s "t blished under �' � 901, and h v f iled to find any in- d~c tion th t th policy nd intent of �� 2025 re oint. out by the Corn- missioner . A cl se n lfsi of �� 2025 ould ""ho that exc �1.Jt for section amending th tax on c it 1 g ins, that st tut �s amend tcry provioicns re con- fin to Title v of th ax Cod 1ich gov rn th privil ' t x on business nd occup tion nd. in partie l r, to th. provi icns cf. th aid tit1 on fixed percentage (s les) t xe~, th t is# s c ion 180 11

DECl.JI ~ C! A C O. 2352 - 12 - 9 . o m ntion 11 of � � 901 is in .... cticn 186- words rclatin th r to i� for, r h u d be ound with- t 6 ar r l t � if iculty i th 186- in th ction 186 is � ic crd in... ll rticl ion of x. 2 . Th . Commi.:,""ioner n th . t x court are correct in their lnvist nee th t the e.e tion fro 1 the ynent o t L sales tax rovi d by ection 1, (c) of th Tax c in favor of on ho s 1 s in r 1 or in r al product pplies c ly when this conmo ity i sol or �ch n d .y t.he 1 s_e, conce sion ir 12

� 2352 - 13 - or own r of th in r 1 1 d f r w~ ich the mineral or miner 1 r ' UC~ is r .ov d . The ords used in ~ ection 188 (c) pl in1y nd liter 11y surport this vi w. The evi nee cont �nd ed by the Com1 i sio n r ust in . by th t x Court, that c c 1 a le e , con- or owner of the iner 1 1 nd the pyrit bought by th FC For this r ason. P is mi 1 in ection 18 (c) nd section 186-~ of th . Cod � rh 1att r section llc �s rn nufacturer or r d ucer o -n rticl sub- ject to th sales t x th ri ht tc duct from th gros..; .;;:.elling r.-rice or gross value in mon .y th reof the v lu of tax-fr e product u~ed in the n � nufacture rod ction of th fi1 ishe articl � inc f il d to sh w th t i_ ac .uir d th ryrit in q u stio n frc1 c ~ c under eire~ t nc that c 11 for th ap. ic ion of th e�e. tion gr nted der ec ion 108(c), the sale oft. i ric c nno th.r-tvre. fro. th sa ~ tax. � nd d_duction und r ~ ction 166-J. of h cos~ of uch pyrite r rcm the se11int rice of fertilizer o ld by its ould not b ap ro- pr � ecti n � ection (supr ) , in sse ce, pr s- crih s th t r r . n article u ject to th s les tdx is not n .ose enumerat din x c de ( hich Sec i o n~ l4 and 185 of t imvos hi er r tes of s .les t s on th sal of luxury n i-lu urt items , rP.s e c- tiv l/) , tax of 7 on th gros lling price or r ss v~ ~ue 1 ney of the rti 1 cone rn d h 11 b cell ct d�bnc only on � ev ry original s le , .. rt r . xch n �e , nd sirnil r tr sacti n� of th said rtic1e. B caus of his policy of irn � sin th o 1 s ta only one on h 0 11 inal s le , the )ro- 13

D Cl o. 2352 - 14 - of ction 186 tat s corres onding1y wh r r ic1 s su j .ct to x un r it � r m�nufactur out oi mat rial li wis su� jec to t x" und r s ction 18 or 18:J of th Tax coa � then " t he tot 1 cost of such t ri 1 , duly st blish d . sh 11 o de- d cti� 1 fr lling price or y .. nuf ctur d The ection in mu t ld . e es . ln view of 11 he or. , ing . ''le fin p tition r �s st r.d on t irst L:o!:>Uu ritori ;;) . "rh val of . ra mat rials s d y h I. in pctiti_ner in the nu- f ctur of glass pr cts is deductiol ur u nt t the r ovisi n f ctivn 166- in r l tion to ection l88(c) of th. Nation�l lrtnrn 1 evenu Co e and t, r is ctually no n d t pro e nt of s le t x on 14

D, 1 2352 cr - lb - t e ra materi<'lls in � uestion inasmuch s thcs artlcl "" being -U j ct to d v lor m t x , thes ar n. t , c noe l..l.ntly , u j � ct �o sal s tc � ,. s tL th' is~ue 0 - .r ecr.iptic.n , res om nt con nd thci.t t:he cl i for r Pnt. corn sr cn0ing to th rr; u pr cri�Jtion inc..srcuch cs th~ .sei,. nmcunts r ~-re- s nt ay ents rna e fro1.. March 2C , l 8 tv ..ovembcr aym t ..... ..ada be �ond the t c - .;;;, year 1rescriptive p r'cd rovia -a for un r ction 306 of the Nat~on. 1 lntrr~el Code . .�ince th � p � iticn for review a~ f"l_d on ~ov mber 24 , tt;lo- ye r erio rescri d by law . t �o - ye r :: :Jcriptive �... r � o ... s~ ,uld b. 'c ount c. , n o t fron t e ate f pay.cnt cf th t~ xP- s so�gh t re un( ed but frci' th p ro; 1ulg.. tir.n n b ruory 1 , l 70 of the "' -L:;ion in . p u b l � c ..... aur .. ills, .tnc . c p ti ion r insi~ts .u~t: ~- tre ted � s a u e v ing cause wh ich � uld enti~lc it tc the r fund . ( �e p . 1 3, ' erno for ti ticr.. er , ). 37 CT �. rec . } In u - port tier of~ petitio, r cites th ca~ of ation 1 o-.Jer Cor' r rati~n v � Co:r>nrY"' i n r f 1 1 rn Heve ue, -1 874 * J nuary 3 , 1 70 , 3 C , , 113, wherein 1t 15 ,.

..er eI c r c z 2 3 5 . j � ~ ._ � - 16 - w s h ld that by r son of tl erven ng circu s- t c , i . e ., th t r.in tion y th Collect of th t tl, real 11.1.. crt r of th go ao in qu~ - tion wa~ th tior� 1 o er Corporation r ich s xe.pt fro t x , ntitl thP. latt~r to a r und of the t . paid . h 1 p rtinent r ~h ov di~cus ion i ction 30 of th icnal Int,: .cnal e1 _nu Cod which pr vi s: . heth ir .:.> nt ca.. fall~ � ithin t an i t of cti 30' i l e poin.. in c ..si 'er tion n to d ter in t is , ho v ~r . ther i - n c ity to d t r in hether , lik in r.e N tion 1 0 er Ccrpo- ation vs. Commi� ion r of lnt rnal venue ca"'e, su r � h r was in thi c e unerv nin~ c us .vhich :IOUld er ti tl t ... tion r to th r fund of the 16

DEC 10 ~ CT C .E ( � . 2352 - 17 - y ents m. e out-i �co~ th to-y qr perio provid d in - cticn 306 cf t ' ti n l In rn 1 cvenue Cod � � In th c-se at r it 1.. note th p ti ion r p id th 7 mnnuf.ctur r ' & s l . t x on the fin~ h ~roducts it.~ut e uctin ther f on t c ~t of the r w m t ri ls uaed in tle rr nuf.ctur d .roo cts in the 11~ht of t ur u f Int nal even ' s inter- pret tion of ction 16 - � e bodied in I ~ n r l Circul r to . V-552 , li .1 in:~ cr n,..., ... r wi d...,w the plicati n ctior l �6-. to th- c i ility of the CC.::.t f r ls r1t ich er ro.n t X X pt inau:.tr'e sed in th m-n f c ...ur of n her uct � n the c . of u lie l~ur i l s . ho ver , t1~ �uprem Court a fined the x- r . reduct 11 r fcrrin~ ordin.ril nd co . rr only to t ri l r rt: ic _ fr� r t . � It t furt 1 r tt s. y t1. t t i an ~s no i t tc ro lC'-s of . ex m t inqustry. Furt.h r ;cr , in th c se of hili .i e . i. erch n- ~ourt h ld th�t ce nt w; icn is 0 inera ~ro< uct u j ct to tax , is cuct 'le fa~ aa ~st. pur ose in cccord. nc with c n l (c) of x ore . In other ord., befor t1 ur ill --! c.:. i n . nd that of hilippine 1 es nd erch n is ug Cor. ration, 17

-1 r 1 w th t th c s f tax-fr e ar- tiel s us d r . . r t ri�l., w-rc uctiule only if the s tt.e urc se r " ax- xe.. t industri uncer � � 9()1. iti ... r ' �y_s w r op n d to r is r n ir ter Jr hr g ec i n 186- -cit d ca5es � only upon th ernul i cf nd re liz t1 t h ir t. r .J. r us d in itc anuf cture of gl� s fa 1~ � ithin th co t ~ 1 ti n . of ... ction 1 �-~ t w ld e r ther fore th th ure u o .1.ntern 1 R v uue uv n _rron ou;;;> interpr tcti n of "cction 1 6- n b " virtu 0 which t.i. n l v < ly collect .a t 'e~ from etitieL r 1 rei.J. . tl refor ' t th v ry t. t h�v v1 d r dy Ci:iU~ of action by c nt t .... ng t d ru.in r it. r r - t ion f t Bur� au o In rn 1 renu � It should hav , on itu ~ i 1it1 ~1 e cho~leng d the o �uch inter r .t t1 n , ~ursu d the ben~ it~ � v ilabl un r cctio. l~ -~ o th Cc~e , �nd rot t d the ay ,, nts f anuf ct'rer �s .;> s ~ ta ill ..L it is , pet ' tion r waite. unt ..l . c. tim l:en the int r r t tion ~ f e ure< u of lnt rna1 evenue hav b en m difiev br th c rt in r t cticn. If vJ re tc 1 0 t of tl is , e ld cc ft t it it ti n.... i re1n 18

� 235 - 19 - 0 the 0 i of n lie bl �ruli n~J of court . in roth r c � e ~ party �oula b. l')titl d to cL.~im . for reftm< v a ter WO y rn or ev n m,r to tt. d'~ 1v�nt t e Gov.i:n. t:!!nt .. e c nno , there re, treat th ci;:,)icn in eputlic lo r 1 il � ~ rvening eire m tance . t is n' ou h tc allt .; ~titioner t t.u} a - vant g 0 tion c th Su e Ccurt, L t to .�tend i t- licati t p y .� ent... m e o side the t -y r �re-criptiv �eri .. wcula r nder unst bl revio Sli C< nsummat tr n ctl.ol, oet n th-.. t x y r nd .n <. ( v r:trr: nt . d:� i is c.r tl. v o ficer::; , i t co rz_ o e ~;Jlfcrce.en'- o.~. t t a� ha m de inter)ret.tio. tL r: f# but tl y � r e n t in� llibl from c itting erroro. It i � for thi r ~en th t ~ ction 06 of th ti o~al lnt rnal R - v nu co e nd cti� n 11 of e u lie , ct o . 25 h v b en ordaine fer t.h. pur .o"'e 0 ntinc t. , __ p y r r li f om th im_ rop r or of t xes or the rron Uo p n u. r or . v r, bl!"> rron ou one t I t X h .. itl, in rd .,.. that a or ill ~ 1 �Y b rcco er c.. , Q cl i. �or r fun !U t be ce and n ac i n m 5 ins- titutec ��it "lin (2) y r� _rc -�l p yrn�.nt r. f und r th t rovi on;;) f c .;.J ion 06. Th ncement of th ctic it. in tW( ars i tr ~refer an6at ry 19

.J Cl~I ~ N - CT. C . � r . 2 3 52 - 20 - re uir r nt . h 'lure to do _,c renders th tax- y.r ..�it .out ny c U"' f c i t oh e. n re very of h err necusly or i le t xes n~ n ces- s<Jrily b r., l Court hear n t rrnin tt e sa1 e. (Gu gu lec tric lant co . I c . v � coll ctor . �e � o . 508 , July 24 , 195 I of lnt rn 1 venu # CT C b u ortl n Ce nt 0., v � co. is:-;ion r of lm.: rnal ! e enue, CT c s Jo . 345, July 2 , 1962 ; ci�ic �t ti n v � Co tr.i:3 ioner of ln rnal CT c e flo. 1667 . (Jcto ..r 29 , 1 70 . ) h discunsi ns m 1e hereto- fore. t .i. jurislictJ.on ord r th r ma f th of ()C: # (~' 1 . 76 , which ro. .arcl 20 , 1 8 o corr spon,.. s to :J yrr. nts m de 'ov .rn er 1 , 196 h to 1 c im o peti- ti r, r ')f 95 , 184 . o � Th resi ue of th o rer� ia t cf I 2( , '5 'J." 7 , s cor.;-! U't.e l y r .s c nde .t, viz: ot 1 Claim 1 , 3=>9 , 771 . 3 X 17' � 5,1 4. 0 3 lJr scri . , c. 82 . :23 X 7/ IC: 65 . ( 3.1. 76 Fil wi hin 417 , 88 . so 7" ::a 29 .. 252 . 27 2 y4 r h vin b n claim wi ~.:hin t 0 y rs fr � h tir - of t ref r~ r t, nd 1 � H , in v1ew of dll he fvr g~in~ . r spo- dett Co ,i 'oner of Int r.n 1 eve ue is her by 20

) c 0 . 2 352 - 21 - ord red t o r funa top ti ion r ~h, m of 2~ , 252 . 27 , re re ntin cid manuf~c~urcr ' s sales t x in acccr . nc i th . ec icn::; 1 6-J nr 188 (c) o th ti n 1 nt r 1 ~v nu Co e . t c .... ts . 0 D. u ~ n Ci y, Janu ry 16 , 1~79 . 1 . ctin 21