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Palanca vs. CIty of manila and trinidad facts: appeal from an ammended decision of the court requiring defendant city to pay the plaintiff php 2400 with legal interest stipulations are as follows from july ! "4 # june $0! "% plaintiff held a distiller&s license and paid the proper ta'es to conduct his (usiness of distilling liquor. liquor. place of (usiness indicated in license was "2) calle analoague! manila plaintiff had a store at nos. )$*#)40 calle pinpin! manila that was not adjacent to the distillery (ut is entirelt separate therefrom stores at calle pinpin sold liquor distilled from calle analogue howeve r! no sales were made at the distillery in calle analoague. the city assessor and collector demanded the plaintiff to get a wholesale dealers licenseand pay ta'es of php 200 per year to continue operation plaintiff paid to said city assessor assessor php $00 quarterly from the $rd qtr of "4 # 2nd. +, "% while protesting in writing. -+/ver! said protests were overruled and denied with no part of the money (eing refunded manila liquor license act no. )" ammended (y act no. ") sec. % states that licenses! nown as distiller&s license! for periods of one year may (e given upon payment in advance of the sum of %00 php to condu ct (usiness as a distiller of alcohol and to sell! give away or dispose (y gallon. sec. 1 provides the issuance of ,irst class wholesale liquor license upon payment in advance of 200 php which may (e made mad e in 4 quarterly installments. -+/ver! nothing in this section may (e construed to prohi(it any person holding either of the licenses from disposing of the products of such (rewery o r distillery Issue: whether or not the plaintiff! after taing out and paying for his license as a distiller! was entitled to sell the products of his distillery in a separate and distinct store without the necessity of acquiring or paying for an additional license as a wholesale liquor dealer3 held: legislative intent is reinforced (y sec.1 of the aforementioned law. no provision of the act limits the sale or disposition of the products of the license distiller to the distillery proper administrative code of "% sec. 2)02 and 2)0$ and administrative code of "1 sec. 2)$0 and 2)$ continue the language of act no. )" and respective amendments with the careful insertion fo the phrase! in the distillery. "% administrative code would provide that the plaintiff must o(tain a wholesale liquor dealer&s license. o that effect! effect! statute was modified to reenact it as part of the aforementioned code with the insertion of the words at the place of production. 5 y e'press repeal! the legislative (ody shows that prior to that word the statute had a different meaning! permitting the distiller to sell the products at places other than the place of production a nd carried with it the construction given to it. liquor license act adopted from ohio and he courts could avail of actual ac tual proceedings of the legislative to assist in determining the construction of a statute of dou(tful import! as in this case in senior v. 6atterman 7**18 wholesale dealers and not manufacturers are lia(le to
the ta' imposed (y the terms of the act of the general assem(ly on may 4! **% under the law in force during period to which this litigation relates the plaintiff with respect to his license cannot (e required to avail of an dditional license as wholesale liquor dealer. 9;/9 -IC- 6/ P<I= => 9P/CI,IC 9-+;<> 5/ PP I-+; /?P/> C+=96;CI+= +6 I=/6P6/I+=.
