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City of Manila
Tax v. License fee
Summary: Petitioner Tabacalera filed an action before CFI Manila to recover
the sum of P15, 280 allegedly overpaid by it as taxes on the wholesale and
retail sales of liquor for the period from the 3rd quarter of 1954 to the 2nd
quarter of 1957 pursuant to Ordinances Nos. 3634, 3301 and 3816
Petitioner argued: in connection with its liquor sales it should pay the
license fees but not the municipal sales taxes and since it already paid the
license fees, the sales taxes paid by it amounting to P15,208 under the 3
ordinances in an overpayment by mistake and should be refundable
City of Manila argued: Tabacalera should pay the license fees prescribed by
Ordinance 3358 as well as the sales taxes imposed by the 3 other ordinances.
And assuming it should not pay the sales taxes with regard its liquor sales, it
is not entitled to refund because, it voluntarily paid the amount, overpayment
was mistake of law due to negligence and the government for public
improvements and services already used the amount
ISSUE: Is petitioner entitled to refund? NO.
HELD: