Cebu Portland Cement Company, vs. Mun. of Naga, Cebu, et. al.

Facts:
1. The Treasurer of the Mun. of Naga, Cebu collected from Cebu Portland Cement C
ompany (CPCC) municipal
license tax imposed by the Amended Ordinance No. 21 on cement factories located
in the same municipality.
2. The demands made by the Treasurer were not entirely successful and resulted t
o the remedies provided under Section 2
304 of the Revised Administrative Code. The Treasurer gave CPCC 10 days to settl
e the account.
3. The Treasurer also notified the Plant Manager of CPCC that he was distraining
100,000 bags of Apo cement in
satisfaction of their municipal license tax in the total amount of Php 204,300.0
0. At first the Plant Manager
did not agree with the letter but acknowledged the distraint in the afternoon of
the same day he was notified.
4. The Treasurer signed the receipt of the goods under the authority of 2304 of
the Revised Administrative Code &
shall sell the same at a public auction to the highest bidder. The proceeds ther
eof shall be utilized in part of
the satisfaction of the municipal license tax & penalties CPCC owes to the munic
ipality of Naga, Cebu.
5. The Notice of Sale was posted by the Treasurer & stated that the public sale
shall be on July 27, 1962.
However, no sale was held on the date specified & in the appealed decision, that
there was a stipulation by
the parties where the auction took place on January 30, 1962.
WHO: Cebu Portland Cement Company
WHAT: Petition (2 separate actions: Validity of the distraint & the sale at a pu
blic auction of the bags of cement)
WHERE: RTC
DECISION: Denied

WHO: Cebu Portland Cement Company

WHAT: Motion for Reconsideration
WHERE: Supreme Court
DECISION: Denied