Compania de Tabacos v. City of Manila Facts: Compania General de Tabacos de Filipinas (Tabacalera) paid the City of Manila the fixed license fees prescribed by Ordinance 3358 for the years 1954 to 1957. In 1954, City Ordinance 3634 and 3816 were passed; where the term “general merchandise” found therein included all articles in Sections 123 to 148 of the Tax Code (thus, also liquor under Sedctions 133 to 135). The Tabacalera paid its wholesaler’s and retailer’s taxes. In 1954, the City Treasurer addressed a letter to an accounting firm, expressing the view that liquor dealers paying the annual wholesale and retail fixed tax under Ordinance 3358 are not subject to the wholesale aand retail deaklers’ taxes prescribed by City Ordinances 3634, 3301, and 3816. The Tabacalera, upon learning of said stopped including quarterly sworn declaratons required by the latter ordinances, and in 1957, demanded refunde of the alleged overpayment. The claim was disallowed. Issue: Whe...