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What is Tax Dispute Over Mining Concessions about?
The Spanish government granted Casanovas certain mining concessions in the Province of Ambos Camarines. The Collector of Internal Revenue imposed taxes on these mining claims under Section 134 of the Internal Revenue Act. Casanovas paid the taxes under protest and sued to recover the payment. The court held that Section 134 was void because it impaired the obligation of the contracts between Casanovas and the Spanish government granting the mining concessions, and it conflicted with a US law indicating such
- Author
- Kath Leen
- Language
- EN