TRINIDAD v. SAGRADA ORDEN

No. 53.

263 U.S. 578 (1924)

TRINIDAD, INSULAR COLLECTOR OF INTERNAL REVENUE OF THE PHILIPPINE ISLANDS, v. SAGRADA ORDEN DE PREDICADORES DE LA PROVINCA DEL SANTISIMO ROSARIO DE FILIPINAS.

Supreme Court of United States.

Decided January 14, 1924.


Attorney(s) appearing for the Case

Mr. Grant T. Trent, Mr. Logan N. Rock and Mr. F. Granville Munson for petitioner. Mr. Nelson T. Hartson was also on the brief.

Mr. Gabriel La O for respondent. Mr. Alfredo Chicote and Mr. Jose Arnaiz were also on the brief.


MR. JUSTICE VAN DEVANTER delivered the opinion of the Court.

This was an action to recover money paid under protest as a tax on income. The plaintiff prevailed in the Philippine courts, both trial and appellate, 42 Phil. 397, and the case is here on certiorari, 260 U.S. 711.

The tax was levied under paragraphs G (a) and M of § II of the Act of October 3, 1913, c. 16, 38 Stat. 172, 180, requiring every corporation...

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