Facts:
In the course of its ministry, ABS has been distributing and selling bibles and/or gospels throughout Philippines and translating the same into several Philippine dialects. On May 1953, the acting City Treasurer of Manila informed ABS that it was conducting the business of general merchandise since November 1945 without providing the city with Mayor's permit and municipal license in violation of Ordinance No. 3000, as amended and Ordinances Nos. 2529, 3028, 3364 and required plaintiff to secure within three days the permit and license fees, together with compromise covering the period from fourth quarter of 1945 to second quarter of 1952 in P5, 281.45. ABS protested about the requirement but paid to the defendant the said permit and license fees in the said amount.
Issue:
Whether or no the Ordinances of Manila Nos. 3000 as amended, and 2529, 3028 and 3364 are applicable to the case at bar.
Held:
Yes, the city ordinances mentioned are still in force and effect.
When the old statute is repealed in its entirety and by the same enactment re-enacts all or certain portions of the pre-existing law, the majority view holds that the rights and liabilities whihc have accrued under the original statute are preserved and may be enforced, since the reenactment neutralizeds the repeal, therefore continueing the law in force without interruption.
In the case at bar, Ordinances Nos. 2529 and 3000 of the city of Manila were enacted by the Municipal Board of the City of Manila by virtue of the power granted to it by section 2444, subsection (m-2) of the Revised Administrative Code, superseded on June 18, 1949, by section 18, subsection (1) of Republic Act No. 409, known as the Revised Charter of the City of Manila. The only essential difference between these two provisions is that while subsection (m-2) prescribes that the combined total tax of any dealer or manufacturer, or both, enumerated under subsections (m-1) and (m-2), whether dealing in one or all of the articles mentioned therein,shall not be in excess of P500 per annum, the corresponding section 18, subsection (o) of Republic Act No. 409, does not contain any limitation as to the amount of tax or license fee that the retail dealer has to pay per annum. Hence, and in accordance with the weight of the authorities above referred to that maintain that "all rights and liabilities which have accrued under the original statute are preserved and may be enforced, since the reenactment neutralizes the repeal, therefore continuing the law in force without interruption", We hold that the questioned ordinances of the City of Manila are still in force and effect.
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