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Mun of San Fernando Vs Sta Romana

The Municipality of San Fernando, La Union undertook road constructions and sent trucks to gather sand and gravel from the nearby Municipality of Luna. However, Luna imposed fees on each truck. San Fernando's mayor filed an injunction against Luna's mayor to stop the fee collection. Luna argued the fees were approved by ordinance and were reasonable. The court ruled that under the Local Tax Code at the time, only provinces like La Union, not municipalities, could impose fees for hauling sand and gravel. Therefore, Luna's tax ordinance was void and San Fernando did not need to pay Luna's fees, but could need to pay any fees imposed by La Union province.

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206 views1 page

Mun of San Fernando Vs Sta Romana

The Municipality of San Fernando, La Union undertook road constructions and sent trucks to gather sand and gravel from the nearby Municipality of Luna. However, Luna imposed fees on each truck. San Fernando's mayor filed an injunction against Luna's mayor to stop the fee collection. Luna argued the fees were approved by ordinance and were reasonable. The court ruled that under the Local Tax Code at the time, only provinces like La Union, not municipalities, could impose fees for hauling sand and gravel. Therefore, Luna's tax ordinance was void and San Fernando did not need to pay Luna's fees, but could need to pay any fees imposed by La Union province.

Uploaded by

Kara Aglibo
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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Mun of San Fernando< La Union vs Sta Romana

In 1968, the Municipality of San Fernando, La Union undertook road constructions. It sent its trucks to the nearby Municipality of Luna, La Union to gather sand and gravel. But then the agents of the Luna, La Union imposed fees on each truck. Mayor Lorenzo Dacanay of San Fernando then filed for injunction against the mayor of Luna (Timoteo Sta. Romana), its treasurer and their agents to enjoin them from collecting said fees. Sta. Romana, in their defense, averred that the collection of said fees is pursuant to an ordinance duly approved by the Municipal Council of Luna in consonance with its power to tax, and that the fees collected are reasonable, fair and legal. ISSUE: Whether or not the Municipality of Luna is validly exacting the assailed fees on the hauling of gravel and sand. HELD: No. Pursuant to the then Local Tax Code, a municipality like Luna is not authorized to exact fees for the hauling of graveland sand within it. Such power is lodged only in the province, in this case, the province of La Union. Only La Union has the authority to exact taxes for sand and gravel extracted within its jurisdiction. The tax ordinance of Luna providing for such power to the municipality is therefore void. Corollarily, San Fernando cannot extract sand and gravel from the Municipality of Luna without paying the corresponding taxes or fees that may be imposed by the province of La Union.

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