Legislation, executive orders, and court decisions

Title

Creator

Janda, Robert

Language

English

Source

The American Chamber of Commerce Journal Volume XXVII (Issue No.11) November 1951

Year

1951

Rights

In Copyright - Educational Use Permitted

Fulltext

November, 1951 AMERICAN CHAMBER OF COMMERCE JOURNAL 391 touring October, arrivals from the United States tostalled 24,522 packages, an increase of about 8,000 packages in comparison with September arrivals. The arrivals from the United States included 12,840 packages of cotton piece goods and 1585 packages of rayon piece goods. Included also were 902 packages of cotton sewing thread, 167 packages of cotton seine twine and wrapping twine, and 1065 packages of cotton ducks. Cotton pound goods totalled 5,879 packages, while rayon pound goods amounted to 709 packages. Arrivals of all textile items, including made-up goods from countries other than the United States, totalled 2,874 packages; this includes 370 packages from China, 449 packages from Japan, 723 packages from Europe of which 441 packages consisted of cotton sewing thread, and 783 packages from India consisting entirely of Hessian Cloth and/or Hessian bags. Total arrivals from all countries during the month of October amounted to 27,396 packages, compared with 20,674 packages for September. This is notably more than the average annual monthly arrivals of 22,600 packages during 1949. ★ LUZOIII SmEDORinG COMPANY, INC. Manila Legislation, Executive Orders, and Court Decisions By Robert J and a Ross, Selph, Carrascoso & Janda DURING the past month the Supreme Court, in the case of Tolentino vs. Board of Accountancy, et al., G. R. No. L-3062, upheld the constitutionality of the provision of the Philippine Accountancy Law allowing use of trade names by accounting firms. The case is prin cipally interesting, however, as setting forth the following requisite facts and conditions for maintenance of an ac tion for declaratory relief as follows: (1) There must be a justifiable controversy between persons of adverse interest, (2) who must themselves have a legal interest in the con troversy (3) which must itself have reached a point where judicial settlement of the issues is proper. In the case of Agcaoili vs. Agcaoili, the Court held that an action brought on an obligation incurred during the occupation which was payable 90 days after the signing of a peace treaty in the Far East, had been prematurely brought as the debt was not due. In the case of Bacolod-Murcia Milling Co. vs. De la Rama, the Court considered the case of a piece of real estate which had been sold to and in the possession of the EDISON NICKEL-IRON-ALKALINE STORAGE BATTERIES For Industrial Trucks,—Mining Locomotives PRIMARY CELLS for Communication—Navigation Aid Service Bailway Signal Write for Application Date and Price to W. A. CHITTICK & CO., INC. Philippine Distributor 31 Romero Salas, Ermita, Manila ★ SERVICE WITH SATISFACTION / CUSTOMS BROKERS t WAREHOUSEMEN / TRUCKING / PACKING & CRATING / FREIGHT FORWARDING / SHIP HUSBANDING / CARGO SUPERINTENDENCE / ARMORED CAR SERVICE t AIR CARGO AGENTS / TRAVEL AGENTS I FIELD WAREHOUSING LUZON BROKERAGE COMPANY Derham Bldg. Cables: Telephone: Port Area LUBROCOIN 3-34-31 392 AMERICAN CHAMBER OF COMMERCE JOURNAL November, 1951 SMITH-CORONA PORTABLE One glance at the new SMITH-CORONA. . . and you’re convinced that it’s the most beautiful and sturdy portable typewriter you’ve ever laid eyes on! Not just a “new model”. . . it’s a revolutionary all new typewriter. . . with a total of nineteen new features plus fifteen SMITH-CORONA “exclu sives”! Its smart, new Color-speed Keyboard is full standard office machine size. . . has rimless keys colored a restful non-glare green and “comfort shape” to cup your finger tips. ERLANGER & GALINGER, INC. 123 T. Pinpin, Manila • Magallanes St., Cebu City LKopoeU IN WAN OR PEACE CATERPILLAR “Caterpillar” diesel engines, tractors, motor graders, and earthmoving equipment played a great role during the last war. Their out standing records stem from a rugged simpli city of design that leaves little chance of things going wrong. During peace-time, they are equally dependable because back of them stands a factory of high reputation for highquality products. (—KOPPEL—. (PHILIPPINES) I BOSTON A S3RD STREETS | N C . PORT AREA * TEL- 3-37-53 I Branchci: | ^^Bacolod • Iloilo • Cebu • Davao • Cotabato • Zamboanga sugar central for 25 years and upon which it had erected substantial and visible improvements. The title, however, had never been transferred to the central and it was held that an heir of the deceased grantor who had purchased the same would not be presumed to have acted in bad faith and would be considered as a purchaser in good faith for value in the absence of allegations and evidence showing actual notice of the sugar central’s rights to the property. In the case of Macondray & Co., Inc. vs. Collector of Internal Revenue, the Court held that port charges paid by the seller of goods sold c.i.f. Manila but separately billed to the buyer, constituted part of the purchase price of the goods and must be included in the basis upon which the corresponding sales tax is to be paid. In the case of Asis vs. Agdamag, G. R. No. L-3709, the Court held that an obligation incurred during the oc cupation and payable on or before August 15, 1947, could be paid in Philippine pesos in an amount determined by application of the Ballantine Scale. The Court does not specifically consider the date as of which the scale was to be applied but apparently the date on which the obliga tion was incurred was used. The debtor did not advance the defense of moratorium except to contend that the debt was not overdue and consequently plaintiff was not entitled to ^collection of attorney’s fees in accordance with the provisions of law. In the case of Estate of Vallejo vs. Fernando, G. R. No. L-4120, the Court held that the moratorium law merely suspended the payment of interest and did not condone such payments. The administratrix of the estate was there fore ordered to pay interest on the obligation in accordance with the conditions of the mortgage as originally executed. In the case of Castro vs. Collector, the Court refused to enjoin the collection of taxes which the taxpayer con tended were improperly assessed against her. The taxpayer also questioned the constitutionality of the War Profits Act under which the assessment was made. The Collector was preparing to seize taxpayer’s property by distraint and sell the same at public auction. The Court stated that the taxpayer’s only remedy was to pay the amount claimed under protest and sue for its recovery. The case may be taken as authority for the proposition that the Collector may exercise the summary remedies for collec tion of taxes provided by law, regardless of equities in favor of taxpayer or the hardships which the Collector’s action will impose. 'the Import Control Commission during the month issued its regulations relating to the granting of licenses under the barter-trade agreement with Japan. INSURANCE FIRE-MARINE-CASUALTY ATLAS ASSURANCE CO. LTD. THE EMPLOYERS’ LIABILITY CONTINENTAL INSURANCE CO. ASSURANCE CORPORATION Ltd. LAW UNION & ROCK INSURANCE CO., LTD. INSURANCE COMPANY OF NORTH AMERICA E. E. ELSER, Inc. GENERAL AGENTS Tel. 2-77-58—404 Ayala Bldg., Manila — Cable “ELSINC”

pages

391-392

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