American Bible Society v. City of Manila

FACTS: American Bible Society has been distributing and selling bibles and/or gospel portions thereof (except during the Japanese occupation) throughout the Philippines and translating the same into several Philippine dialects. On May 29, 1953, the acting City Treasurer of the City of Manila informed plaintiff that it was conducting the business of general merchandise since November, 1945, without providing itself with the necessary Mayor's permit and municipal license and required plaintiff to secure, within three days, the corresponding permit and license fees. Plaintiff paid to the defendant under protest the said permit and license fees, giving at the same time notice to the City Treasurer that suit would be taken in court to question the legality of the ordinances under which, the said fees were being collected. The lower court dismissed the petition. The plaintiff moved the petition to the CA which certified the case to the SC for the reason that the errors assigned to the lower Court involved only questions of law. 

ISSUE: Whether or not the provisions of the ordinances of the City of Manila are applicable to the case at bar

HELD: It is true the price asked for the religious articles was in some instances a little bit higher than the actual cost of the same, but this cannot mean that plaintiff was engaged in the business or occupation of selling said "merchandise" for profit. For this reasons, the provisions of City Ordinance No. 2529, as amended, which requires the payment of license fee for conducting the business of general merchandise, cannot be applied to plaintiff society, for in doing so, it would impair its free exercise and enjoyment of its religious profession and worship, as well as its rights of dissemination of religious beliefs. Upon the other hand, City Ordinance No. 3000, as amended, which requires the obtention of the Mayor's permit before any person can engage in any of the businesses, trades or occupations enumerated therein, does not impose any charge upon the enjoyment of a right granted by the Constitution, nor tax the exercise of religious practices. Hence, it cannot be considered unconstitutional, even if applied to plaintiff Society. But as Ordinance No. 2529 is not applicable to plaintiff and the City of Manila is powerless to license or tax the business of plaintiff society involved herein, for the reasons above stated, Ordinance No. 3000 is also inapplicable to said business, trade or occupation of the plaintiff.