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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
 

   
September-1939 Jurisprudence                 

  • G.R. No. 46562 September 13, 1939 - BARDWIL BROS. v. PHIL. LABOR UNION

    068 Phil 436

  • G.R. No. 46673 September 13, 1939 - ANDRES P. GOSECO v. COURT OF INDUSTRIAL RELATIONS

    068 Phil 444

  • G.R. No. 45596 September 18, 1939 - MARCOS LIPANA v. DOMlNGO LAO Y OTROS

    068 Phil 451

  • G.R. No. 46412 September 18, 1939 - PEOPLE OF THE PHIL. v. MANOJI

    068 Phil 471

  • G.R. No. 46497 September 18, 1939 - ANTONIO S. SANAGUSTIN v. CONRADO BARRIOS

    068 Phil 475

  • G.R. No. 46170 September 20, 1939 - PEOPLE OF THE PHIL. v. FERMIN PUNTO

    068 Phil 481

  • G.R. No. 46780 September 20, 1939 - FISCAL OF CAMARINES NORTE v. JUDGE OF FIRST INSTANCE OF CAMARINES NORTE

    068 Phil 483

  • G.R. No. 46108 September 22, 1939 - PEOPLE OF THE PHIL. v. DATU GALANTU MEDTED

    068 Phil 485

  • G.R. No. 46109 September 22, 1939 - PEOPLE OF THE PHIL. v. NICOLAS CARPIO

    068 Phil 490

  • G.R. No. 46197 September 22, 1939 - KINKWA MERIYASU CO. v. COLLECTOR OF CUSTOMS

    068 Phil 501

  • G.R. No. 46302 September 22, 1939 - PEOPLE OF THE PHIL. v. TORIBIO C. COSTES

    068 Phil 503

  • G.R. No. 46578 September 22, 1939 - PEOPLE OF THE PHIL. v. ANICETO MARQUEZ

    068 Phil 506

  • G.R. No. 46580 September 22, 1939 - PEOPLE OF THE PHIL. v. PEDRO DE GUZMAN

    068 Phil 508

  • G.R. No. 46602 September 22, 1939 - YAP TAK WING & CO. v. MUNICIPAL BOARD

    068 Phil 511

  • G.R. No. 46686 September 22, 1939 - TRANQUILINO RUBIS v. PHILIPPINE CHARITY SWEEPSTAKES

    068 Phil 515

  • G.R. No. 46715 September 22, 1939 - PEOPLE OF THE PHIL. v. EMILIO DE JESUS

    068 Phil 517

  • G.R. No. 46068 September 23, 1939 - PEOPLE OF THE PHIL. v. EUSTAQUIO CAROZ

    068 Phil 521

  • G.R. No. 46650 September 23, 1939 - MARIO BENGZON v. AUDITOR GENERAL

    068 Phil 527

  • G.R. No. 46652 September 23, 1939 - PEOPLE OF THE PHIL. v. CASIMIRO CONCEPCION

    068 Phil 530

  • G.R. Nos. 46802-46812 September 23, 1939 - PEOPLE OF THE PHIL. v. RESURRECCION B. PEÑAS

    068 Phil 533

  • G.R. No. 46739 September 23, 1939 - PAMPANGA BUS CO., INC. v. PAMBUSCO EMPLOYEES UNION

    068 Phil 541

  • G.R. No. 46668 September 26, 1939 - GOVERNMENT OF THE PHIL. v. PAMPANGA SUGAR MILLS

    068 Phil 547

  • G.R. No. 46729 September 25, 1939 - KAPISANAN NG MGA MANGAGAWA SA PANTRANCO v. COURT OF INDUSTRIAL RELATIONS

    068 Phil 552

  • Adm. Case No. 879 September 27, 1939 - PEDRO DE GUZMAN v. TOMAS B. TADEO

    068 Phil 554

  • G.R. No. 46080 September 27, 1939 - GUILLERMO A. CU UNJIENG v. HONGKONG & SHANGHAI BANKING CORP.

    068 Phil 559

  • G.R. No. 46094 September 27, 1939 - PEOPLE OF THE PHIL. v. FERNANDO C. QUEBRAL

    068 Phil 564

  • G.R. No. 46237 September 27, 1939 - ROSALIO MARQUEZ v. BERNARDO CASTILLO

    068 Phil 568

  • G.R. No. 46350 September 27, 1939 - TAN CHAY v. GOVERNMENT OF THE PHIL.

    068 Phil 572

  • G.R. No. 46470 September 27, 1939 - JUAN CASTILLO v. DIRECTOR OF LANDS

    068 Phil 577

  • G.R. No. 46539 September 27, 1939 - PEOPLE OF THE PHIL. v. VALENTIN DOQUEÑA

    068 Phil 580

  • G.R. Nos. 46553-46555 September 27, 1939 - PEOPLE OF THE PHIL. v. LEON FABILLAR

    068 Phil 584

  • G.R. No. 46615 September 27, 1939 - PEOPLE OF THE PHIL. v. ALBERTO AQUINO

    068 Phil 588

  • G.R. No. 46727 September 27, 1939 - PAMBUSCO EMPLOYEES’ UNION v. COURT OF INDUSTRIAL RELATIONS

    068 Phil 591

  • G.R. No. 46168 September 29, 1939 - INTERNATIONAL HARVESTER CO. OF THE PHIL. v. DELFIN MAHINAY

    068 Phil 597

  • G.R. No. 46336 September 29, 1939 - REVEREND ULRIC ARCAND v. PEOPLE OF THE PHIL.

    068 Phil 601

  • G.R. No. 46458 September 29, 1939 - ERLANGER & GALINGER v. HERMENEGILDO G. ALAGAR

    068 Phil 610

  • G.R. No. 46725 September 29, 1939 - PEOPLE OF THE PHIL. v. MAXIMINO AQUINO

    068 Phil 615

  • G.R. No. 46023 September 30, 1939 - PEOPLE OF THE PHIL. v. JESUS FLORENDO

    068 Phil 619

  • G.R. No. 46252 September 30, 1939 - PEOPLE OF THE PHIL. v. LEONOR DE MOLL

    068 Phil 626

  • G.R. No. 46298 September 30, 1939 - PEOPLE OF THE PHIL. v. DATU AMBIS

    068 Phil 635

  • G.R. No. 46390 September 30, 1939 - CASIMIRO TIANGCO v. PROCESO FRANCISCO

    068 Phil 639

  • G.R. No. 46396 September 30, 1939 - ALEJANDRO DE GUZMAN v. VISAYAN RAPID TRANSIT CO.

    068 Phil 643

  • G.R. No. 46451 September 30, 1939 - PAZ CHUA v. SECRETARY OF LABOR

    068 Phil 649

  • G.R. No. 46484 September 30, 1939 - SANTIAGO SAMBRANO v. RED LINE TRANSPORTATION CO., INC.

    068 Phil 652

  • G.R. No. 46724 September 30, 1939 - CRESCENCIO REYNES v. ROSALINA BARRERA

    068 Phil 656

  • G.R. No. 46728 September 30, 1939 - PEOPLE OF THE PHIL. v. EDUARDO MONTENEGRO

    068 Phil 659

  •  





     
     

    G.R. No. 46197   September 22, 1939 - KINKWA MERIYASU CO. v. COLLECTOR OF CUSTOMS<br /><br />068 Phil 501

     
    PHILIPPINE SUPREME COURT DECISIONS

    FIRST DIVISION

    [G.R. No. 46197. September 22, 1939.]

    KINKWA MERIYASU CO., P. I., INC., Plaintiff-Appellee, v. THE COLLECTOR OF CUSTOMS, Defendant-Appellant.

    Solicitor-General Ozaeta and Assistant Attorney Alikpala for Appellant.

    E. Voltaire Garcia for Appellee.

    SYLLABUS


    CUSTOMS DUTIES ON MOTHER-OF-APPEAL FOR BUTTONS; WROUGHT ARTICLE. — It is evident that the article is question cannot be considered, for purposes of assessment of customs duties, as an article already wrought, because in order to be concerted into buttons and sold as such, a series of processes is necessary before the said article becomes completely wrought.


    D E C I S I O N


    CONCEPCION, J.:


    Kinkwa Meriyasu Co., P. I., Inc., paid under protest the amount of P290 as customs duties corresponding to twenty sacks of mother-of-pearl in gross for buttons under rate No. 277 (b) of 40 per cent ad valorem. Its protest having been overruled by the Collector of Customs, it appealed to the Court First Instance of Manila, which reversed the appealed judgment and ordered that the plaintiff recover the excess of the duties which it had paid.

    The question to be answered in this appeal boils down to a determination of whether the said article should be classified as mother-of-pearl in gross subject to the 15 per cent ad valorem tax, or as already wrought subject to the 40 per cent ad valorem tax.

    The Philippine Tariff Act of 1909, as amended by Act No. 4053, provides as follows:jgc:chanrobles.com.ph

    "277. . . mother-of-pearl:jgc:chanrobles.com.ph

    "(a) Unwrought, or cut for settings or pierced for beads, fifteen per centum ad valorem.

    "(b) Wrought, not otherwise provided for, forty per centum ad valorem."cralaw virtua1aw library

    Now, then: the parties have submitted to the court a stipulation of facts, a part of which reads:jgc:chanrobles.com.ph

    "7. With respect to the five (5) ’Processes’ necessary before a piece of shell could be sold as buttons, the parties submit the following exhibits (already in the hands of the clerk of court):jgc:chanrobles.com.ph

    "1. Exhibit B equivalent to Process 1. (The imported article);

    "2. Exhibit B-1 equivalent to Process 2;

    Exhibit B-2 equivalent to Process 3;

    Exhibit B-3 equivalent to Process 4;

    Exhibit B-4 equivalent to Process 6;

    Exhibit B-5 the finished article.

    "8. That Process (1) mentioned in the preceding paragraph hereof takes place in a foreign country while all the other processes thereafter take place in the Philippines."cralaw virtua1aw library

    From what has been quoted, it is evident that the article in question cannot be considered, for purposes of assessment of customs duties, as an article already wrought, became in order to be converted into buttons and sold as such, a series of processes is necessary before the said article becomes completely wrought

    The Solicitor-General argues that the article in question is wrought mother-of-pearl." "They have been worked into shape and labor has been expended to produce them. They are made by cutting tiny little disks out of mother-of-pearl into round shape of different sizes and thickness, depending upon the kind of buttons for which they are intended to be made" to be made." What we have underlined clearly shows that the article in question is not yet completely finished, elaborated, manufactured, "wrought", because something, or even many things, had yet to be done to convert the same into the kind of buttons intended for the sale thereof.

    The appealed decision is affirmed, without pronouncement as to the costs. So ordered.

    Avanceña, C.J., Villa-Real, Imperial, Diaz, Laurel, and Moran, JJ., concur.

    G.R. No. 46197   September 22, 1939 - KINKWA MERIYASU CO. v. COLLECTOR OF CUSTOMS<br /><br />068 Phil 501


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