Case Summary (G.R. No. 26124)
Distinction Between Power to License and Power to Tax
- The primary distinction lies in the nature of the powers: the power to license is a police measure aimed at regulation, while the power to tax is a revenue measure.
- The terms "license" and "regulate" in a municipal charter can authorize licenses for revenue-raising purposes only if the rest of the charter does not contradict this intent.
Legislative Powers of the Municipal Board
- The provisions of the Manila Charter indicate that the power to tax was explicitly granted where intended and withheld where not intended.
- It cannot be presumed that the authority to tax exists if it is not clearly stated in the charter.
Regulatory Power of the City of Manila
- The power granted to the City of Manila to regulate and fix license fees for cold stores is purely regulatory and intended for police purposes.
- This regulatory power cannot be utilized for revenue generation unless such revenue is incidental to the regulation.
Examination of Ordinance No. 1264
- Ordinance No. 1264 was primarily aimed at raising revenue rather than regulation, as evidenced by its origins in a report highlighting lost revenue from unregulated frozen meat imports.
- The ordinance is deemed invalid as it does not fall within the legislative authority granted to the City of Manila.
Background of the Case
- The Pacific Commercial Company, engaged in the importation of frozen provisions, challenged the validity of Ordinance No. 1264 after being demanded to pay fees under the ordinance.
- The ordinance was enacted following a report from the city treasurer indicating significant revenue losses due to unregulated frozen meat imports.
Legal Proceedings and Findings
- The trial court ruled Ordinance No. 1264 null and void based on three grounds: lack of adequate publication, exceeding legislative powers, and the nature of the permit fees as taxes on imports.
- The appeal focused on whether the Municipal Board acted within its legal authority in enacting the ordinance.
Legislative Intent and Authority
- The Manila Charter grants the Municipal Board the power to regulate and fix license fees but does not explicitly grant th...continue reading