Taxation

ORMOC SUGAR COMPANY v. THE TREASURER OF ORMOC CITY G.R. No. L-23794 February 17, 1968 Uniformity of Taxation, Equal Protection Clause, Valid Classification

FACTS: The Municipal Board of Ormoc City passed Ordinance No. 4, Series of 1964, imposing “on any and all productions of centrifugal sugar milled at the Ormoc Sugar Company, Inc., in Ormoc City a municipal tax equivalent to one per centum (1%) per export sale to the United States of America and other foreign countries.”… Read More ORMOC SUGAR COMPANY v. THE TREASURER OF ORMOC CITY G.R. No. L-23794 February 17, 1968 Uniformity of Taxation, Equal Protection Clause, Valid Classification

Constitutional Law, Political Law

QUINTO and TOLENTINO, JR., vs. COMELEC G.R. No. 189698 December 1, 2009 Equal Protection Clause, Appointed Officials

FACTS:   Before the Court is a petition for prohibition and certiorari, with prayer for the issuance of a temporary restraining order and a writ of preliminary injunction, assailing Section 4(a) of Resolution No. 8678 of the Commission on Elections (COMELEC). They contend that the COMELEC gravely abused its discretion when it issued the assailed… Read More QUINTO and TOLENTINO, JR., vs. COMELEC G.R. No. 189698 December 1, 2009 Equal Protection Clause, Appointed Officials