Bagatsing v Ramirez

GR No L-41631, December 17, 1976

FACTS:
In 1974, the Municipal Board of Manila enacted Ordinance 7522, regulating the operation of public
markets and prescribing fees for the rentals of stalls and providing penalties for violation thereof. The
Federation of Manila Market Vendors Inc. assailed the validity of the ordinance, alleging among others
the noncompliance to the publication requirement under the Revised Charter of the City of Manila. CFI-
Manila declared the ordinance void. Thus, the present petition.

ISSUE:

1. What law should govern the publication of a tax ordinance, the Revised City Charter, which
requires publication of the
ordinance before its enactment and after its approval, or the Local Tax Code, which only
demands publication after
approval?
2. Is the ordinance valid?

RULING:

1. The Local Tax Code prevails. There is no question that the Revised Charter of the City of Manila
is a special act since it relates only to the City of Manila whereas the Local Tax Code is a general
law because it applies universally to all local governments. The fact that one is special and the
other general creates a presumption that the special is to be considered as remaining an exception
of the general, one as a general law of the land, the other as the law of a particular case.
However, the rule readily yields to a situation where the special statute refers to a subject in
general, which the general statute treats in particular. The Revised Charter of the City prescribes
a rule for the publication of “ordinance” in general, while the Local Tax Code establishes a rule
for the publication of “ordinance levying or imposing taxes fees or other charges” in particular.

2. The ordinance is valid.