Professional Documents
Culture Documents
Song Kiat Chocolate Factory vs. Central Bank PDF
Song Kiat Chocolate Factory vs. Central Bank PDF
http://www.central.com.ph/sfsreader/session/000001504b8a757ff0775cc1000a0094004f00ee/p/ALF126/?username=Guest 1/7
10/9/2015 PHILIPPINE REPORTS ANNOTATED VOLUME 102
BENGZON, J.:
479
http://www.central.com.ph/sfsreader/session/000001504b8a757ff0775cc1000a0094004f00ee/p/ALF126/?username=Guest 2/7
10/9/2015 PHILIPPINE REPORTS ANNOTATED VOLUME 102
_______________
1 "As a general rule words used in a statute are to be given their usual
and commonly understood meaning * * *." C. J. S. p. 639.
2 CF. Encyclopedia Americana (1954) Vol. V, p. 129, 130; Encyclopedia
Britanica, Vol. 5 (1948 ed.) p. 948.
480
http://www.central.com.ph/sfsreader/session/000001504b8a757ff0775cc1000a0094004f00ee/p/ALF126/?username=Guest 3/7
10/9/2015 PHILIPPINE REPORTS ANNOTATED VOLUME 102
3
of strict construction of statutes exempting from taxation,
we are of the opinion and so hold, that the exemption for
"chocolate" in the above section 2 does not include "cocoa
beans". The one is raw material, the other manufactured
consumer product; the latter is ready for human
consumption; the former is not.
However, we cannot stop here, because in August 1954
—suit was brought in May 1954—Congress approved
Republic Act 1197 amending section 2 by substituting
"cocoa beans" for "chocolate." This shows, maintains the
appellant, the Legislature's intention to include cocoa
beans in the word "chocolate." In f act, it goes on, the
Committee Chairman who reported House Bill No. 2576
which became Republic Act 1197, declared before the
House:
_______________
481
http://www.central.com.ph/sfsreader/session/000001504b8a757ff0775cc1000a0094004f00ee/p/ALF126/?username=Guest 4/7
10/9/2015 PHILIPPINE REPORTS ANNOTATED VOLUME 102
"Mr. PRESIDENT, on the same page (page 1), line 9, delete "cocoa
beans". The text as it came to the Senate was misleading. In the
original law the exemption is for chocolate, and the version that
we got from the Lower House is "(cocoa beans)" giving the
impression that chocolate and cocoa beans are synonymous. Now I
think this is a sort of a rider, so your committee recommends the
deletion of those words." (Journal of the Senate, July 30, 1954, re
H. B. No. 2576, italics ours.)
_______________
http://www.central.com.ph/sfsreader/session/000001504b8a757ff0775cc1000a0094004f00ee/p/ALF126/?username=Guest 5/7
10/9/2015 PHILIPPINE REPORTS ANNOTATED VOLUME 102
482
________________
http://www.central.com.ph/sfsreader/session/000001504b8a757ff0775cc1000a0094004f00ee/p/ALF126/?username=Guest 6/7
10/9/2015 PHILIPPINE REPORTS ANNOTATED VOLUME 102
http://www.central.com.ph/sfsreader/session/000001504b8a757ff0775cc1000a0094004f00ee/p/ALF126/?username=Guest 7/7