G.R. No. L-4846. June 08, 1953
LU DO AND LU YM CORPORATION, PLAINTIFF AND APPELLANT, VS. CITY OF CEBU, ET AL., DEFENDANTS AND APPELLEES.
REYES, J.:
City of Cebu under Ordinances No. 38, series of 1946, and No. 46,
series of 1947, of said city and to have the said ordinances declared
null and void as illegal and unconstitutional.
The ordinances in question impose a license fee for the storage
of copra or hemp or for engaging in the business of selling such
products, the fee being assessed on the basis of weight. Deciding the
case, the Court of First Instance of Cebu, where the action was filed,
declared the ordinances valid and in consequence denied the refund of
the fees paid thereunder. From this decision plaintiff has appealed to
this Court.
The appeal involves questions already resolved in our decision
in the case of Uy Matiao & Co., Inc. vs. The City of Cebu et al.,
L-4887 (promulgated May 30, 1953), declaring the same ordinances valid.
In line with that ruling, the decision below must be, as it is hereby,
affirmed, with costs in this instance against the appellants.
Paras, C. J., Pablo, Bengzon, Padilla, Tuason, Montemayor,
Jugo, Bautista Angelo and Labrador, JJ., concur.