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    38 Tan vs. Municipality of Pagbilao

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    Sara Andrea Santiago
    The municipal council of Pagbilao enacted Ordinance No. 11 imposing fees on goods landed or loaded at the municipal wharf. Fishermen and merchants transporting goods through Pagbilao wharf had to pay the fees under protest. The ordinance was challenged as ultra vires, arguing it imposed import/export taxes disguised as wharf fees. The Court ruled the ordinance ultra vires and void, as it imposed a specific tax which municipalities have no power to levy. Being classified as wharf fees, the charges were also beyond municipal authority according to the Revised Administrative Code and Commonwealth Act No. 472.

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    38 Tan vs. Municipality of Pagbilao

    Uploaded by

    Sara Andrea Santiago
    118 views4 pages
    The municipal council of Pagbilao enacted Ordinance No. 11 imposing fees on goods landed or loaded at the municipal wharf. Fishermen and merchants transporting goods through Pagbilao wharf had to pay the fees under protest. The ordinance was challenged as ultra vires, arguing it imposed import/export taxes disguised as wharf fees. The Court ruled the ordinance ultra vires and void, as it imposed a specific tax which municipalities have no power to levy. Being classified as wharf fees, the charges were also beyond municipal authority according to the Revised Administrative Code and Commonwealth Act No. 472.

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    The municipal council of Pagbilao enacted Ordinance No. 11 imposing fees on goods landed or loaded at the municipal wharf. Fishermen and merchants transporting goods through Pagbilao wharf had to pay the fees under protest. The ordinance was challenged as ultra vires, arguing it imposed import/export taxes disguised as wharf fees. The Court ruled the ordinance ultra vires and void, as it imposed a specific tax which municipalities have no power to levy. Being classified as wharf fees, the charges were also beyond municipal authority according to the Revised Administrative Code and Commonwealth Act No. 472.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    118 views4 pages

    38 Tan vs. Municipality of Pagbilao

    Uploaded by

    Sara Andrea Santiago
    The municipal council of Pagbilao enacted Ordinance No. 11 imposing fees on goods landed or loaded at the municipal wharf. Fishermen and merchants transporting goods through Pagbilao wharf had to pay the fees under protest. The ordinance was challenged as ultra vires, arguing it imposed import/export taxes disguised as wharf fees. The Court ruled the ordinance ultra vires and void, as it imposed a specific tax which municipalities have no power to levy. Being classified as wharf fees, the charges were also beyond municipal authority according to the Revised Administrative Code and Commonwealth Act No. 472.

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    © All Rights Reserved
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    You are on page 1of 4

    G.R. No.

    L-14264
    April 30, 1963
    RAYMUNDO B. TAN, et al.,
    vs.
    THE MUNICIPALITY OF

    38
    PAGBILAO, ELIAS
    PORNOBI as Municipal
    Mayor of Pagbilao and
    CEFERINO CAPARROS as
    Municipal Treasurer of
    Pagbilao.
    Facts of the Case: Alleging that the Ordinance was ultra vires, in that the fees
    prescribed therein partake of the nature of import or export taxes, in the
    guise of wharfage or rental fees, the plaintiffs, instituted an action, with
    The municipal council of defendant
    the CFI of Quezon Province. The appellees maintain that the appellant
    municipality enacted Ordinance No. 11, series of
    municipality was devoid one right to pass the ordinance in question, since
    1956, imposing certain charges and/or fees on articles
    the Revised Administrative Code also prohibits the imposition of tax on
    or merchandises landed upon, or loaded from the said
    any goods or merchandise carried into or out of the municipality.
    wharf and on the strip of shoreline adjacent thereto.
    The plaintiffs, who were fishermen, merchants and
    Moreover, any power granted by the Administrative Code to
    proprietors of Padre Burgos, Quezon, had to pass
    municipalities had been impliedly repealed or withdrawn by
    Pagbilao in order to bring their goods to Lucena. The
    Commonwealth Act No. 472, the pertinent portions of which read —
    merchandise were transported in bancas or motor
    SEC. 3. It shall be beyond the power of the municipal council and
    boats from Padre Burgos and unloaded on the
    municipal district council to impose the following taxes, charges and fees:
    Pagbilao wharf or on the shoreline, from where they
    xxx xxx xxx
    were brought to Lucena by trucks. Pursuant to the
    Customs duties, registration, wharfage, tonnage and other kinds of
    Ordinance, defendant municipality required plaintiffs
    customs fees, charges and duties.
    to pay the charges and fees, which they did under
    protest.
    Appellants contended that the wharfage fees under Section 3(t), of
    Commonwealth Act No. 472, which prohibits a municipality from
    collecting, are customs charges levied in connection with the exportation
    or importation of goods abroad, through ports of entry, as contemplated in
    the Tariff and Customs Code, but not the ordinary wharfage rentals which
    a municipality may collect for the use of its wharf, in relation to local
    trade and local products.
    Issue: Ratio: The Court is of the opinion that the ordinance in question, is ultra
    vires, and hence, null and void.

    The ordinance calls for a specific tax. It charges a specific sum,


    Whether Ordinance No. 11 is ultra ranging from one centavo and up, by the head or number, and requires
    no assessment beyond a listing and classification of the objects to be
    vires for it partakes the nature of
    charged.
    import or export taxes in the guise
    of wharfage or rental fees. A tax which imposes a specific sum by the head or number, or
    some standard weight or measurement, and which requires no
    assessment beyond a listing and classification of the objects to be taxed
    is specific tax.

    Being a specific tax, the municipality has no right to impose the same,
    for taxation is an attribute of sovereignty which municipal corporation do not
    enjoy. It shall not be in the power of the council to impose a tax in any form
    whatever upon goods and merchandise carried into the municipality or out of
    the same, and any attempt to impose such tax in the guise of wharfage fee or
    charge is void (Sec. 2287, Rev. Adm. Code). And being wharfage fee (Phil.
    Sugar Central v. Coll. of Customs, 51 Phil. 131), it is likewise beyond the
    power of the municipal council and municipal district council to impose
    (Sec. 3, Comm. Act No. 472, supra).
    Presented by:
    SANTIAGO, Sara Andrea Niña P.
    Student No. 2017-0064
    September 25, 2021

    Taxation 1 | Saturday | 9:00am to 12:00pm

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