sic itur ad astra

Taxation Facts: The City of Iloilo enacted Ordinance No. 11, series of 1960, imposing municipal license taxes on persons engaged in operating tenement houses. The Villanuevas, owners of several tenement houses, challenged the ordinance, arguing it was unconstitutional, oppressive, constituted double taxation, and violated the rule of uniformity. They had already been paying real estate taxes and claimed that other cities did not impose similar tenement taxes. The lower court declared the ordinance illegal, finding it oppressive, constituting double taxation, and beyond the city’s authority. Issue: Whether Ordinance No. 11, series of 1960, imposing municipal license taxes on tenement houses, was valid under the Local Autonomy Act (Republic Act No. 2264) . Ruling: The Supreme Court reversed the lower court’s decision and upheld the validity of the ordinance. It held that the tax was a license tax on the business of operating tenement houses, not a real estate tax. Double taxation was...