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Bishop of Nueva Segovia Vs Provincial Board
Bishop of Nueva Segovia Vs Provincial Board
SUPREME COURT convent, it use is limited to the necessities of the priest, which
Manila comes under the exemption.lawphi1.net
EN BANC In regard to the lot which formerly was the cemetery, while it
is no longer used as such, neither is it used for commercial
G.R. No. L-27588 December 31, 1927 purposes and, according to the evidence, is now being used as
a lodging house by the people who participate in religious
THE ROMAN CATHOLIC BISHOP OF NUEVA festivities, which constitutes an incidental use in religious
SEGOVIA, as representative of the Roman Catholic functions, which also comes within the exemption.
Apostolic Church, plaintiff-appellant,
vs. The judgment appealed from is reversed in all it parts and it is
THE PROVINCIAL BOARD OF ILOCOS NORTE, ET held that both lots are exempt from land tax and the
AL., defendants-appellants. defendants are ordered to refund to plaintiff whatever was paid
as such tax, without any special pronouncement as to costs. So
Vicente Llanes and Proceso Coloma for plaintiff-appellant. ordered.
Provincial Fiscal Santos for defendant-appellants.
Johnson, Street, Villamor, Ostrand, Johns and Villa-Real, JJ.,
concur.
AVANCEA, J.: