Can I read Ormoc Sugar Co. Taxation Case Digest on EtoBox?

Ormoc Sugar Co. Taxation Case Digest by thornapple25 is a document available to read on EtoBox.

What is Ormoc Sugar Co. Taxation Case Digest about?

The case involved a challenge to the constitutionality of an ordinance passed by the Municipal Board of Ormoc City imposing a 1% tax on sugar produced and exported by Ormoc Sugar Company. Ormoc Sugar Company argued the tax violated equal protection and uniformity of taxation. The Supreme Court held that while the equal protection clause applies to prevent unreasonable classifications, the tax ordinance was a reasonable classification and therefore constitutional.

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