Case Digest (G.R. No. L-24756)
Facts:
In City of Baguio v. Fortunato de Leon (G.R. No. L-24756, October 31, 1968), the City of Baguio sued Fortunato de Leon in the City Court of Baguio for failure to pay Ordinance No. 218, which imposed an annual license fee on real estate dealers. De Leon, engaged in renting property in Baguio, owned realty valued at more than ₱10,000 but not in excess of ₱50,000 and, under the ordinance, owed a ₱50 fee per year. The City Attorney, without seeking the Mayor’s consent, filed a complaint for ₱300 covering the first quarter of 1958 to the fourth quarter of 1962. De Leon pleaded lack of jurisdiction, contended the ordinance was ultra vires, and argued that only the Mayor could authorize suit. On December 19, 1964, the City Court upheld the ordinance’s validity under Republic Act No. 329 (amending §2553(c), Revised Administrative Code) and held de Leon liable for the fees, prompting this appeal under the 1935 Constitution.Issues:
- Did the City Court of Baguio have jurisdiction to he
Case Digest (G.R. No. L-24756)
Facts:
- Parties and Ordinance
- Plaintiff-Appellee: City of Baguio, through its City Attorney, filed suit for unpaid license fees.
- Defendant-Appellant: Fortunato de Leon, real estate dealer in Baguio, alleged to owe ₱300 covering 1st quarter 1958 to 4th quarter 1962.
- Ordinance No. 218: Imposed annual license fees on real estate dealers based on property value – ₱24 (below ₱10,000), ₱50 (₱10,000–₱50,000), ₱100 (over ₱50,000).
- Procedural History
- City Court of Baguio: Held ordinance valid; found de Leon liable for ₱300 in fees.
- Appeal: De Leon challenged (a) validity of ordinance under RA 329 authority, (b) jurisdiction of City Court, (c) constitutional infirmities, (d) lack of mayor’s consent for suit.
- Supreme Court: Granted review to determine municipal taxing power, court jurisdiction, and constitutional questions.
Issues:
- Statutory Authority
- Whether Republic Act No. 329 (amending Sec. 2553, R.A.C. §2553(c)) empowers City of Baguio to impose the challenged license fee.
- Jurisdiction
- Whether the City Court of Baguio has original jurisdiction over the ₱300 claim despite constitutional questions raised.
- Constitutional Challenges
- Whether imposition of the license fee constitutes double taxation in violation of due process (14th Amendment).
- Whether the graduated fee schedule violates uniformity requirements.
- Procedural Allegation
- Whether the City Treasurer, without express consent of the Mayor, could institute the collection suit.
Ruling:
- (Subscriber-Only)
Ratio:
- (Subscriber-Only)
Doctrine:
- (Subscriber-Only)