G.R. No. L-6092. December 24, 1953

Appeal from a judgment of the Court of First Instance of Manila
which although upholding the validity of Manila City Ordinance No.
3379, declared that plaintiff’s buses were not subject thereto inasmuch
as their situs was in Malabon.

The appealed decision exempting the appellees from payment of the
tax will have to be affirmed for the obvious reason that this Court has
stated in the cases of Association of Customs Brokers, Inc., and G.
Manlapit Inc., vs. The Municipal Board of the City of Manila (93 Phil., 107) and Phil. Motor Assn vs.
City Assessor, et al., No. L-4442, promulgated May 22, 1953, that the
ordinance was null and void, “not only because it infringes Motor
Vehicle Law, Act No. 3992, but also because it offends against the rule
of uniformity of taxation.”