American Bible Society v.

City of Manila

G.R. L-9637, penned by J.

Felix (1957)

FACTSISSUES &

COURT RULING

PARTIES

American Bible has been

distributing and selling bibles

and gospels, concordance

throughout the Philippines

which are translated in

Filipino.

Respondent City of Manila is

a municipal corporation with

powers that are to be

exercised within the Revised

Charter of City of Manila.

The City Treasurer of Manila informed

the American Bible that it was

conducting the business of general

merchandise without:

(1) municipal permit (Ordinance 3000)

(2) license fees (Ordinance 2529)

Is Ordinance 3000 valid?

(Obtaining of municipal

licence/ Mayor s permit to conduct business)

Is Ordinance 2529 valid?

(which taxes any business,

trade, occupation conducted

in Manila)

IT IS INVALID AND UNCONSTITUTIONAL

because it restrains the free exercise and

enjoyment of the religious profession and

worship of appellant.

On the issue whether taxing the business of

American Bible and its free exercise of

religion as SEPARATE actions, the court

ruled that the power to tax the exercise of a privilege is the power to control or suppress

its enjoyment

To tax is to destroy

Article III Sec. 1 clause 7 of the Constitution

also guarantees the freedom of religious

profession and worshipwhich in turn carries with it the right to disseminate

religious information.

VALID

In Coleman v. Griffin, it is ruled that the

obtaining of a municipal tax does not deprive

the defendant of his constitutional right of the

free exercise and enjoyment of religious

profession and worship.

G.R. L-9637 American Bible Society v. City of Manila.vsdxPage-1