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What is Manila Tax Ordinance Legal Challenge about?

This document summarizes a Philippine Supreme Court case from 1953 regarding the validity of an ordinance passed by Manila that levied a tax on all motor vehicles operating in the city. The court found that while the ordinance referred to the tax as a property tax imposed at an ad valorem rate, it was actually a license fee imposed on motor vehicles operating in Manila. This violated the Motor Vehicle Law, which prohibited duplicate fees for the same purpose of maintaining roads and bridges. The tax also

Author

Sui

Language

EN