G.R. No. L-18740, March 29, 1922.

FACTS

Petitioner, a duly licensed domestic corporation, provides that, under the Tariff Act, it had the legal right to export from the Philippine Islands into the United States it’s manufactured tobacco. In 1916, the Philippine Legislature enacted Law No. 2613 entitled “An Act to improve the methods of production and the quality of tobacco in the Philippine and to develop the export trade therein.” The law allegedly empowers the Collector of Internal Revenue to establish rules defining the standard and the type of leaf and manufactured tobacco which may be exported into the United States. It also enjoins it as a duty to issue a certificate of origin and to permit the exportation to the United States of all cigars manufactured of material and tobacco.  

G.R. No. L-9657, November 29, 1956.

FACTS

Plaintiffs herein are court stenographers. National Coconut Corporation, Assistant Corporate Counsel Federico Alikpala requested the stenographers for copies of the transcript of the stenographic notes taken by them during the hearing of Civil Case No. 2293 entitled Francisco Sycip vs. National Coconut Corporation. Plaintiffs complied with the request and thereafter submitted to him their bills for the payment of their fees amounting to P714.00.

The Auditor General required the plaintiffs to reimburse said amounts on the strength of a circular of the Department of Justice wherein the opinion was expressed that the National Coconut Corporation, being a government entity, was exempt from the payment of the fees in question. The Auditor General issued an order directing the Cashier of the Department of Justice to deduct from the salary of plaintiffs the subject amounts. To prevent deduction of these fees from their salaries and secure a judicial ruling that the National Coconut Corporation is not a government entity within the purview of section 16, Rule 130 of the Rules of Court.