BAGATSING vs RAMIREZ and FEDERATION OF MANILA MARKET VENDORS, INC.

Case Doctrine: It is the Local Tax Code which governs tax ordinances even though it is a general law
as compared to City Charters which is a special law.

Facts:

- In 1974 the Mayor of the City of Manila petitioner Bagatsing approved an ordinance
namely; AN ORDINANCE REGULATING THE OPERATION OF PUBLIC MARKETS AND
PRESCRIBING FEES FOR THE RENTALS OF STALLS AND PROVIDING PENALTIES FOR
VIOLATION THEREOF AND FOR OTHER PURPOSES
- In 1975, respondent Federation of Manila Market Vendors, Inc. filed a lawsuit in the
CFI of Manila presided by respondent Judge seeking the nullity of the ordinance by
reason that the publication requirement under the Revised Charter of the City has
not been complied with and that the Market Committee has not been given any
participation in the enactment of the ordinance
- Respondent Judge declared the nullity of City Ordinance on the grounds f non-
compliance with the requirement of publication under the Revised City Charter
which requires publication before and after approval
- Petitioners moved for reconsideration of the adverse decision, stressing that (a) only
a post-publication is required by the Local Tax Code; and (b) private respondent
failed to exhaust all administrative remedies before instituting an action in court.
Respondent denied motion. Thus, this petition.

Issue: What law shall govern the publication of a tax ordinance enacted by the Municipal
Board of Manila, the Revised City Charter, which requires publication of the ordinance
before its enactment and after its approval, or the Local Tax Code, which only demands
publication after approval.

Ruling: SC grants the petition. While the Revised Charter of the City of Manila requires
publication before the enactment of the ordinance and after the approval thereof in two
daily newspapers of general circulation in the city, the Local Tax Code only prescribes for
publication after the approval of "ordinances levying or imposing taxes, fees or other
charges" either in a newspaper or publication widely circulated within the jurisdiction of the
local government or by posting the ordinance in the local legislative hall or premises and in
two other conspicuous places within the territorial jurisdiction of the local government.

There is no question that the Revised Charter of the City of Manila is a special act as it only
concerns with Manila while the Local Tax Code is a general law as it applies universally to all
local governments. As a general rule, special law governs as compared to a general law.
However, the rule readily yields to a situation where the special statute refers to a subject in
general, which the general statute treats in particular. This is exactly the circumstance
obtaining in the case at bar. Section 17 of the Revised Charter of the City of Manila speaks of
"ordinance" in general, i.e., irrespective of the nature and scope thereof, whereas, Section
43 of the Local Tax Code relates to "ordinances levying or imposing taxes, fees or other
charges" in particular. In regard, therefore, to ordinances in general, the Revised Charter of
the City of Manila is doubtless dominant, but, that dominant force loses its continuity when
it approaches the realm of "ordinances levying or imposing taxes, fees or other charges" in
particular. It is also to be construed that in making a Charter that governs a particular City it
must be harmonious and not in conflict with a national law. There, the Local Tax Code
controls.