Title
Villegas vs. Hiu Chiong Tsai Pao Ho
Case
G.R. No. L-29646
Decision Date
Nov 10, 1978
A Manila ordinance requiring non-citizens to secure employment permits was declared void for violating uniformity in taxation, due process, equal protection, and improperly delegating legislative power.

Case Summary (G.R. No. L-29646)

Factual Background

On February 22, 1968, the Manila Municipal Board passed Ordinance No. 6537. Mayor Villegas signed it on March 27, 1968. The ordinance prohibited aliens from employment or business within city limits without first securing a P50 employment permit and paying the prescribed fee, subject to specified exemptions.

Challenged Ordinance Provisions

Section 1 barred aliens from any position, occupation, or participation in business within Manila without a permit. Exemptions included diplomatic or consular personnel, technical assistance program participants, household workers of such officials, and uncompensated religious workers. Section 4 prescribed penalties of three to six months’ imprisonment, or fines between ₱100 and ₱200, or both.

Procedural History

On May 4, 1968, Hiu Chiong Tsai Pao Ho filed Civil Case No. 72797 seeking a preliminary injunction and declaratory relief to void the ordinance. Judge Arca granted the injunction on May 24, 1968, and on September 17, 1968 permanently enjoined enforcement and declared the ordinance null and void. Mayor Villegas filed a petition for certiorari on March 27, 1969.

Issues Presented

  1. Whether the ordinance violates the rule of uniformity in taxation under the 1935 Constitution by imposing discriminatory revenue measures on aliens.
  2. Whether the ordinance involves an illegal delegation of legislative power by failing to prescribe any standard guiding the Mayor’s discretion.
  3. Whether the ordinance is arbitrary, oppressive, and unreasonable, thus violating due process and equal protection guarantees.

Applicable Law

The case was decided under the 1935 Philippine Constitution. Key constitutional provisions include the uniformity of taxation rule, the prohibition against undue delegation of legislative power, and the due process and equal protection clauses.

Supreme Court Ruling

The Supreme Court affirmed the lower court’s judgment declaring Ordinance No. 6537 null and void, with no pronouncement as to costs.

Reasoning on Uniformity of Taxation

The Court held that although the permit requirement constitutes a regulatory exercise of police power, the P50 fee serves as a revenue measure and thus must comply with the uniformity rule. By exacting a flat fee from all aliens regardless of income or employment status, the ordinance was discriminatory, excessive, and unrelated to administrative costs, thereby violating the constitutional requirement that revenue measures be applied with uniformity and reasonable relation to the object of taxation.

Reasoning on Delegation of Legislative Power

The ordinance failed to prescribe any policy, standard, or criteria to guide the Mayor’s issuance or denial of permits. Such undefined delegation of power granted arbitrary and unrestricted discretion, contrary to established principles against undue delegation and established preced

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