Facts:

• The case involves Pacific Commercial Company (petitioner) against Miguel Romualdez and Victor Alfonso (respondents).
• Ordinance No. 1264 was enacted on March 27, 1925, amending a previous ordinance on cold storage facilities.
• The ordinance imposed a permit fee on frozen meat stored in cold storage: two centavos per kilo for various meats and one centavo per kilo for poultry.
• Pacific Commercial Company imported frozen provisions and stored them in cold storage before sale.
• The company operated a retail establishment called "International Cold Stores."
• Prior to the ordinance, a report indicated significant quantities of frozen meat entered Manila without paying fees, harming local producers.
• In 1924, approximately 3,974,190 kilos of frozen meat were imported, leading to revenue loss for the city.
• After the ordinance, the city treasurer demanded payment of fees from the Pacific Commercial Company.
• The company sought an injunction in the Court of First Instance of Manila to declare the ordinance null and void.
• The trial court ruled in favor of the petitioner, declaring the ordinance invalid on three grounds: lack of adequate publication, exceeding Municipal Board powers, and permit fees being taxes on imports.
• The City of Manila appealed the decision.

Issue:

• (Unlock)

Ruling:

• The Supreme Court affirmed the lower court's decision, declaring Ordinance No. 1264 invalid.
• The court ruled that the Municipal Board exceeded its powers in enacting the ord...(Unlock)

Ratio:

• The court's reasoning focused on the legislative powers granted to the Municipal Board under the Manila Charter.
• The charter allowed the board to "regulate and fix the amount of the license fees" for provisions, including meat.
• The court distinguish...continue reading