Beruflich Dokumente
Kultur Dokumente
City of Manila
Facts: On June 13, 1963, the Municipal Board of Manila passed Ordinance No. 4760 with the following
provisions questioned for its violation of due process:
1.
refraining from entertaining or accepting any guest or customer unless it fills out a prescribed
form in the lobby in open view;
2.
3.
also);
usurious increase of license fee to P4,500 and 6,000 o 150% and 200% respectively (tax issue
4.
making unlawful lease or rent more than twice every 24 hours; and
5.
The lower court issued preliminary injunction and petitioners raised the case to SC on certiorari.
Issue: Is the ordinance compliant with the due process requirement of the constitution?
Held: Ordinance is a valid exercise of police power to minimize certain practices hurtful to public morals.
There is no violation o constitutional due process for being reasonable and the ordinance is enjoys the
presumption of constitutionality absent any irregularity on its face. Taxation may be made to implement
a police power and the amount, object, and instance of taxation is dependent upon the local legislative
body. Judgment of lower court reversed and injunction lifted.