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Iloilo Tenement Tax Ordinance Ruling by Tan Jun is a document available to read on EtoBox.

What is Iloilo Tenement Tax Ordinance Ruling about?

The case discusses whether an ordinance imposing a license tax on tenement houses constitutes double taxation. The court ruled that it does not constitute double taxation as real estate taxes and tenement taxes are not of the same character. The tax is a valid municipal tax as operating tenement houses constitutes a distinct business or calling.

Author

Tan Jun

Language

EN