Case Digest (G.R. No. 167261)
Facts:
J. Casanovas v. Jno. S. Hord, G.R. No. 3473. March 22, 1907, the Supreme Court En Banc, Willard, J., writing for the Court.The plaintiff-appellant, J. Casanovas, sued the defendant-appellee, Jno. S. Hord, in his capacity as Collector of Internal Revenue, to recover P9,600 paid under protest as taxes on certain mining claims in the Province of Ambos Camarines. The trial court (Court of First Instance) rendered judgment for the defendant, and Casanovas appealed to the Supreme Court.
The parties agreed on the material facts. In January 1897 the Spanish Government, pursuant to the Royal Decree of May 14, 1867, granted the plaintiff several mining concessions (pertenencias) that were valid and perfected prior to April 11, 1899. The concessions (one of which was produced at argument) followed the form prescribed by the 1867 decree and incorporated terms including annual fixed taxes, an ad valorem tax on gross output, an express exemption provision for certain minerals and a clause declaring that "no other taxes than those herein mentioned shall be imposed upon mining and metallurgical industries." The title deeds additionally contained conditions of operation and a grant of ownership so long as conditions were complied with.
When Act No. 1189 (the Internal Revenue Act) was enforced, the Collector treated these concessions as falling within Section 134 of that statute, which levied (a) an annual tax per claim (P100 for 60,000 sq. m., proportionate for other sizes) on and after January 1, 1905, and (b) an ad valorem tax of 3% on the gross output. Casanovas paid P9,600 under protest and sued for recovery, contending that Section 134 was void as applied to his concessions.
Before the Supreme Court...(Subscriber-Only)
Issues:
- Does Section 134 of Act No. 1189 impair the obligation of the mining concessions' contract and thus violate the prohibition against laws impairing contracts in Section 5 of the Act of Congress of July 1, 1902?
- Is Section 134 void because it conflicts with Section 60 of the Act of Congress of July 1, 1902, which preserves the rights of valid, perfected mining concessions to be governed by the law in f...(Subscriber-Only)
Ruling:
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Ratio:
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Doctrine:
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