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