[ G.R. No. 7444, March 28, 1913 ]
MACLEOD & COMPANY, DEMANDANTE APELANTE, CONTRA ELLIS CROMWELL, COLECTOR OF INTERNAL REVENUE, DEMANDADO APELADO.
D E C I S I O N
La debida consideracion de este asunto nos lleva a la conclusion de que la demandante era en su verdadero sentido un exportador y que los derechos sobre la venta del abaca en cuestion eran, por su efecto y resultados derechos sobre su exportacion. Tales
derechos no pueden ser impuestos ni cobrados con arreglo a la ley.
Se revoca la sentencia apelada y por la presente se ordena al Juez de Primera Instancia dicte sentencia en favor de la demandante y en contra del demandado por la suma de P2,088.43, sin costas.
Trascurridos 20 dias desde la notificacion de esta decision dictese sentencia a tenor de lo resuelto y 10 dias despues devuelvase los autos al Juzgado de su procedencia a los efectos oportunos.
Asi se ordena.
Arellano, C.J., Gomez, Moreland y Trent.
I cannot agree with my associates in their conclusions in the present case. In my opinion, if the Government can not collect the taxes provided for by law upon the hemp in question, then it can not collect it in any case where the hemp is finally exported. In the present case the export duty was collected by the purchaser, which would clearly indicate that he was the exporter.
By an unauthorized judicial interpretation the government is deprived of a large amount of revenue which will inure only to the benefit of strangers, to the maintenance of the Philippine Government.
Se revoca la sentencia apelada y por la presente se ordena al Juez de Primera Instancia dicte sentencia en favor de la demandante y en contra del demandado por la suma de P2,088.43, sin costas.
Trascurridos 20 dias desde la notificacion de esta decision dictese sentencia a tenor de lo resuelto y 10 dias despues devuelvase los autos al Juzgado de su procedencia a los efectos oportunos.
Asi se ordena.
Arellano, C.J., Gomez, Moreland y Trent.
I cannot agree with my associates in their conclusions in the present case. In my opinion, if the Government can not collect the taxes provided for by law upon the hemp in question, then it can not collect it in any case where the hemp is finally exported. In the present case the export duty was collected by the purchaser, which would clearly indicate that he was the exporter.
By an unauthorized judicial interpretation the government is deprived of a large amount of revenue which will inure only to the benefit of strangers, to the maintenance of the Philippine Government.