Compañia General De Tabacos De Filipinas v. Collector of Internal Revenue

The Compañía General de Tabacos de Filipinas, hereafter to be called the Tobacco Company, brought this suit in the Court of First Instance in Manila to recover from the'Philippine Collector of Internal Revenue certain sums paid under protest as internal revenue taxes on insurance *89premiums.which the Tobacco Company during the year' 1922, through its head- office in Barcelona, Spain, paid to the Guardian Insurance Company of London, England, and to Le Comité des Assurances Maritimes de Paris of Paris, France.. These two insurance companies we shall hereafter designate as the London Company and…