Академический Документы
Профессиональный Документы
Культура Документы
Note that under the above section no fees may be exacted or demanded for the operation of any motor vehicle other
than those therein provided, the only exception being that which refers to the property tax which may be imposed by
a municipal corporation.
Coming now to the ordinance in question, we find that its title refers to it as "An Ordinance Levying a Property Tax
on All Motor Vehicles Operating Within the City of Manila", and that in its section 1 it provides that the tax should
be 1 per cent ad valorem per annum. It also provides that the proceeds of the tax "shall accrue to the Streets and
Bridges Funds of the City and shall be expended exclusively for the repair, maintenance and improvement of its
streets and bridges."
While it refers to property tax and it is fixed ad valorem yet we cannot reject the idea that it is merely levied on
motor vehicles operating within the City of Manila with the main purpose of raising funds to be expended
exclusively for the repair, maintenance and improvement of the streets and bridges in said city. This is precisely
what the Motor Vehicle Law (Act No. 3992) intends to prevent, for the reason that, under said Act, municipal
corporation already participate in the distribution of the proceeds that are raised for the same purpose of repairing,
maintaining and improving bridges and public highway (section 73 of the Motor Vehicle Law). This prohibition is
intended to prevent duplication in the imposition of fees for the same purpose. It is for this reason that we believe
that the ordinance in question merely imposes a license fee although under the cloak of an ad valorem tax to
circumvent the prohibition above adverted to.
(2) YES. The ordinance exacts the tax upon all motor vehicles operating within the City of Manila. The word
"operating" denotes a connotation which is akin to a registration, for under the Motor Vehicle Law no motor vehicle
can be operated without previous payment of the registration fees. There is no pretense that the ordinance equally
applies to motor vehicles who come to Manila for a temporary stay or for short errands, and it cannot be denied that
they contribute in no small degree to the deterioration of the streets and public highway. The fact that they are
benefited by their use they should also be made to share the corresponding burden. And yet such is not the case. This
is an inequality which we find in the ordinance, and which renders it offensive to the Constitution.
We hereby declare the ordinance null and void.