This is an action to recover sums of money paid by plaintiff to the City of Cebu under Ordinances No. 38, series of 1946, and No. 46, series of 1947, of said city and to have the said ordinances declared null and void as illegal and unconstitutional.

The ordinances in question impose a license fee for the storage of copra or hemp or for engaging in the business of selling such products, the fee being assessed on the basis of weight. Deciding the case, the Court of First Instance of Cebu, where the action was filed, declared the ordinances valid and in consequence denied the refund of the fees paid thereunder. From this decision plaintiff has appealed to this Court.

The appeal involves questions already resolved in our decision in the case of Uy Matiao & Co., Inc. vs. The City of Cebu et al., L-4887 (promulgated May 30, 1953), declaring the same ordinances valid. In line with that ruling, the decision below must be, as it is hereby, affirmed, with costs in this instance against the appellants.

Paras, C. J., Pablo, Bengzon, Padilla, Tuason, Montemayor, Jugo, Bautista Angelo and Labrador, JJ., concur.