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Prof. Joselito Guianan Chan's The Labor Code of the Philippines, Annotated Labor Standards & Social Legislation Volume I of a 3-Volume Series 2019 Edition (3rd Revised Edition)
 

 
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UNITED STATES SUPREME COURT JURISPRUDENCE
 

 
PHILIPPINE SUPREME COURT JURISPRUDENCE
 

   
January-1916 Jurisprudence                 

  • G.R. No. 9518 January 3, 1916 - FRANCISCO ROSCO v. MARIANO REBUENO

    033 Phil 105

  • G.R. No. 10318 January 3, 1916 - ANTONIO M.A BARRETTO v. TOMAS CABREZA

    033 Phil 112

  • G.R. Nos. 11379 & 11380 January 3, 1916 - UNITED STATES v. YU TEN

    033 Phil 122

  • G.R. No. 10992 January 6, 1916 - QUE QUAY v. INSULAR COLLECTOR OF CUSTOMS

    033 Phil 128

  • G.R. No. 10089 January 7, 1916 - VICTORIA AYLLON v. MIGUEL SIOJO

    033 Phil 145

  • G.R. No. 10212 January 7, 1916 - INSULAR LIFE ASSURANCE CO. v. GAUDENCIO ELEIZEGUI

    033 Phil 148

  • G.R. No. 9252 January 11, 1916 - SINFOROSO PASCUAL v. WM. T. NOLTING

    033 Phil 154

  • G.R. No. 9759 January 11, 1916 - PHILIPPINE RAILWAY CO. v. IGNACIO DURAN

    033 Phil 156

  • G.R. No. 10422 January 11, 1916 - A. LEMOINE v. C. ALKAN

    033 Phil 162

  • G.R. No. 10863 January 11, 1916 - HERMOGENES DE JESUS v. G. URRUTIA & CO.

    033 Phil 171

  • G.R. No. 11078 January 11, 1916 - CLIFFORD H. LOGAN v. PHILIPPINE ACETYLENE CO.

    033 Phil 177

  • G.R. No. 11088 January 11, 1916 - LIM CHING v. INSULAR COLLECTOR OF CUSTOMS

    033 Phil 186

  • G.R. No. 7798 January 14, 1916 - ANGELA C. GARCIA v. JOAQUIN DEL ROSARIO

    033 Phil 189

  • G.R. Nos. 10381 & 10714 January 14, 1916 - TRITON INSURANCE CO. v. ANGEL JOSE

    033 Phil 194

  • G.R. No. 10738 January 14, 1916 - RUEDA HERMANOS & CO. v. FELIX PAGLINAWAN & CO.

    033 Phil 196

  • G.R. No. 10849 January 14, 1916 - UNITED STATES v. LUIS IGNACIO

    033 Phil 202

  • G.R. No. 11015 January 14, 1916 - PERPETUO FLORES TAN v. INSULAR COLLECTOR OF CUSTOMS

    033 Phil 205

  • G.R. No. 11002 January 17, 1916 - UNITED STATES v. MATEO P. PALACIO

    033 Phil 208

  • G.R. No. 7988 January 19, 1916 - YOUNG MEN’S CHRISTIAN ASSOCIATION OF MANILA v. COLLECTOR OF INTERNAL REVENUE

    033 Phil 217

  • G.R. No. 9806 January 19, 1916 - LEONIDES LOPEZ LISO v. MANUEL TAMBUNTING

    033 Phil 226

  • G.R. No. 10141 January 20, 1916 - MARGARITA SANTOS v. AGUSTIN ACOSTA

    033 Phil 229

  • G.R. No. 10711 January 20, 1916 - UNITED STATES v. KONG FONG

    033 Phil 234

  • G.R. No. 10731 January 20, 1916 - UNITED STATES v. LORENZO LOPEZ QUIM QUINCO

    033 Phil 239

  • G.R. No. 10783 January 20, 1916 - UNITED STATES v. AGRIPINO AGONCILLO

    033 Phil 242

  • G.R. No. 10854 January 21, 1916 - UNITED STATES v. NG TUY

    033 Phil 261

  • G.R. No. 10436 January 24, 1916 - FRANCISCA EGUARAS v. GREAT EASTERN LIFE ASSURANCE CO.

    033 Phil 263

  • G.R. No. 10989 January 24, 1916 - GO PAW v. INSULAR COLLECTOR OF CUSTOMS

    033 Phil 278

  • G.R. No. 10759 January 25, 1916 - UNITED STATES v. PEDRO VERZOLA

    033 Phil 285

  • G.R. No. 10259 January 26, 1916 - CITY OF MANILA v. ALICE J. NEAL

    033 Phil 291

  • G.R. No. 9087 January 27, 1916 - MARIANO G. VELOSO v. JOSE HEREDIA

    033 Phil 306

  • G.R. No. 10057 January 27, 1916 - DIAO CONTINO v. NOVO & COMPANY

    033 Phil 310

  • G.R. No. 10099 January 27, 1916 - TEOFILA DEL ROSARIO DE COSTA v. LA BADENIA

    033 Phil 316

  • G.R. No. 10528 January 27, 1916 - UNITED STATES v. BONIFACIO MONTEROSO

    033 Phil 325

  • G.R. No. 10537 January 27, 1916 - M. EARNSHAW & COMPANY v. INSULAR COLLECTOR OF CUSTOMS

    033 Phil 327

  • G.R. No. 10972 January 28, 1916 - LEE CHING v. INSULAR COLLECTOR OF CUSTOMS

    033 Phil 329

  • G.R. No. 10557 January 29, 1916 - MARIA BALTAZAR v. APOLONIA ALBERTO

    033 Phil 336

  • G.R. No. 10907 January 29, 1916 - ONG JANG CHUAN v. WISE & CO. (LTD.)

    033 Phil 339

  • G.R. No. 10040 January 31, 1916 - EUGENIA LICHAUCO v. FAUSTINO LICHAUCO

    033 Phil 350

  •  





     
     

    G.R. No. 9252   January 11, 1916 - SINFOROSO PASCUAL v. WM. T. NOLTING<br /><br />033 Phil 154

     
    PHILIPPINE SUPREME COURT DECISIONS

    FIRST DIVISION

    [G.R. No. 9252. January 11, 1916. ]

    SINFOROSO PASCUAL, Plaintiff-Appellant, v. WM. T. NOLTING, as Collector of Internal Revenue for the Philippine Islands, Defendant-Appellee.

    Rohde & Wright for Appellant.

    Solicitor-General Harvey for Appellee.

    SYLLABUS


    1. INTERNAL REVENUE LAW; SALT, MANUFACTURE OF. — Held: Under the facts stated in the opinion, with special reference to section 141 of Act No. 1189, that salt produced in the manner described in the opinion is a manufactured product and is subject to the internal revenue duty.


    D E C I S I O N


    JOHNSON, J. :


    The question presented by this appeal is whether or not the appellant is a manufacturer of salt and therefore subject to pay a tax in accordance with the provisions of section 139 of Act No. 1189.

    It is admitted that the appellant produces salt, i. e., that he permits the salt water to run upon his land, allows the water to evaporate, and then collects the residue, the salt, and sells it. Does that operation make him a manufacturer of salt?

    Section 141 of Act No. 1189 defines who is a manufacturer for the purposes of that law, and we are governed by that definition. If the plaintiff falls within that definition, then he is a manufacturer and must pay the tax imposed by said section 138, in relation with section 139, unless he comes within the exception mentioned in section 142 of the same law. Section 141 defines a manufacturer as follows:jgc:chanrobles.com.ph

    "Every person who by physical or chemical process alters the exterior texture or form or inner substance of any raw material or manufactured or partially manufactured product in such a manner as to prepare it for a special use or uses to which it could not have been put in its original condition, or who by any such process alters the quality of any such raw material or manufactured or partially manufactured product so as to reduce it to marketable shape or prepare it for any of the uses of industry, or who by any such process combines any such raw material or manufactured or partially manufactured products with other materials or products of the same or of different kinds and in such manner that the finished product of such process of manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured products in their original condition could not have been put, and who in addition alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and not for his own use or consumption, shall be considered as a manufacturer within the meaning of this article."cralaw virtua1aw library

    A more comprehensive and inclusive definition could scarcely be given, of the acts which would make a person a manufacturer.

    There is no question about the facts. The plaintiff admits that he commences with water; that the product which he gets is salt, and that he sells it; that he produces the finished article for the purpose of selling it to others, and not for his own use or consumption. The plaintiff, by a physical process, alters the substance of the raw material in such a manner as to prepare it for a special use, or uses, to which it could not have been put in its original condition. By the admission of the plaintiff, it is clear that he alters the quality of the raw material and reduces it to a marketable shape.

    We think the admissions of the plaintiff clearly bring him within the provisions of section 141 and that he is a manufacturer of salt. That being true, he is subject to pay the tax provided for in section 138 in relation with section 139 of Act No. 1189. That being true, the judgment of the lower court must be affirmed, with costs.

    It is, therefore, hereby ordered and decreed that the judgment of the lower court sustaining the demurrer presented by the defendant is hereby affirmed, and it is further ordered and decreed that the record be returned to the court whence it came, with direction that the plaintiff be given permission to amend his complaint, if he so desires, within a period of five days from notice hereof, and in the absence of such amendment that a judgment be entered dismissing his complaint. So ordered, with costs.

    Arellano, C.J., Torres, Carson, Trent, and Araullo, JJ., concur.

    G.R. No. 9252   January 11, 1916 - SINFOROSO PASCUAL v. WM. T. NOLTING<br /><br />033 Phil 154


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