The due consideration of this case leads us to the conclusion that the plaintiff was in real sense an exporter and that the tax upon the sale of the hemp in question was in effect and result a tax upon exports. Such tax cannot be levied or collected under the law.

The judgment is reversed and the court below is hereby directed to enter judgment in favor of the plaintiff and against the defendant for the sum of P2088.43; without costs.

After the expiration of 20 days let judgment be entered in accordance herewith, and 10 days thereafter let the case be returned to the court whence it came for execution.

So ordered.

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.