People v. Lardizabal

G.R. No. 42395 · 1935-03-30 · J. ABAD SANTOS, J.: · Primary: Taxation; Secondary: Local Government
REITERATION

Facts

The Antecedents: The municipality of Magallanes, Province of Sorsogon, enacted municipal ordinance No. 3, series of 1933, which imposed a license tax on the privilege of taking fish within its waters using a specific fishing tackle known as "sapiao con luces." Procedural History: The case was dismissed by the Court of First Instance of Sorsogon. The dismissal was based on the lower court's assumption that the ordinance was null and void for lacking the approval of the Secretary of Agriculture and Commerce, as allegedly required by Act No. 4003. The Appeal: The People of the Philippine Islands, through the Solicitor-General, appealed the dismissal order, contending that the trial court erred in sustaining the appellee's demurrer and dismissing the case. The appellant argued that Act No. 4003 did not require the Secretary of Agriculture and Commerce's approval for the validity of such municipal ordinances.

Issue(s)

Whether municipal ordinance No. 3, series of 1933, of the municipality of Magallanes, Province of Sorsogon, imposing a license tax on fishing with "sapiao con luces," is null and void for lack of approval from the Secretary of Agriculture and Commerce. Whether municipal councils have the power to enact ordinances imposing license taxes on the privilege of taking fish within municipal waters.

Ruling

The Court set aside the order of dismissal and remanded the case to the lower court for further proceedings. The Court ruled that the ordinance was valid and that the trial court erred in dismissing the case.

Ratio Decidendi

On Issue 1: The Court held that municipal ordinance No. 3, series of 1933, is not null and void for lack of approval from the Secretary of Agriculture and Commerce. The Court found no provision in Act No. 4003, or any other law, that mandates such approval for the validity of ordinances enacted by municipal councils imposing license taxes on fishing privileges within municipal waters. Therefore, the absence of the Secretary's approval does not invalidate the ordinance. On Issue 2: The Court affirmed the power of municipal councils to enact ordinances with respect to the exercise and enjoyment of the right to fish within their respective districts. This power is considered incident to the existence of municipal corporations. Specifically, Section 70 of Act No. 4003 expressly authorizes municipal councils to impose, under certain conditions, license taxes upon the privilege of taking fish in municipal waters with nets, traps, or other fishing tackle. The Court reiterated the well-settled principle that municipal corporations may exercise powers expressly granted and those necessarily implied from granted powers.

Main Doctrine

Municipal councils are authorized by Act No. 4003, specifically Section 70, to impose license taxes on the privilege of taking fish within municipal waters using specified fishing tackle. The validity of such ordinances does not require the approval of the Secretary of Agriculture and Commerce, as this requirement is not stipulated in the law.

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