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Ordinance No. 1: Tax Validity Case by Nadine Bedia is a document available to read on EtoBox.

What is Ordinance No. 1: Tax Validity Case about?

This case examines the validity of Ordinance No. 1 passed in 1956 by the Municipality of Victorias which amended two previous ordinances increasing license tax rates for sugar centrals and refineries. The plaintiff Victorias Milling Co. argued the ordinance was invalid as it exceeded regulatory costs and constituted double taxation. The trial court found the taxes unreasonable but invalidated only those paid after its decision. Both parties appealed. The Supreme Court found the ordinance was a valid revenue

Author

Nadine Bedia

Language

EN