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Min

dan

aoBus Co. Vs.City

Assessor &Treasurer1. Petitioner is a public utility solely engagedin transporting passengers and cargoes bymotortrucks, over its authorized public linesin Mindanao.2. Petitioner has its main office andshop at Cagayan de Oro.. Court of !a" #ppeals holds Minadanao $usCo. as liable to thepayment of the %ealty !a"on its maintenance and repair e&uipment.'. !he Machineries in&uestion is valued at P',((( assessed by the City #ssessor of Cagayan, as these machineriesare sitting oncement or )ooden platforms.*+&uipments +lectric -elder Machine,torm$oring Machine, /rinder, $attery Charger,0ydraulic Press, etc

-O Court of !a"#ppeals erred inupholding the City#ssessor s contentionthat the said tools ande&uipments areimmovable s and areta"able real properties.

!he tools and e&uipments in&uestion at bar, by theirnature, are O! essential andprincialelements of petitioner s business of transporting passengers andcargoes. !hey aremerelyincidentals ac&uired as movables and used only fore"pediency to facilitateand3or improveits services.+ven )ithout these tools, thebusinesss may be carried on.!hus, the tools 4 e&uipsarenot sub5ect to %ealty !a".

Movable e&uipments, to beimmobilized incontemplation of la), must be essential andprincipalelements of an industry or)orks.

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'.On oct. 16,178(, 9udge !anada issued anorder granting /ould s Motion for :ssuanceof

-rite of +"ecution. ;ap filed for Motionfor %econsideration but )as denied. 0ence,this case.

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MACHINERYENGINEERINGSUPPLIESVS CA

1. Machinery 4+ngrng upplies filed acomplaint for replevin against :PO

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FelsENERGY INC VS PROVINCE OF BATANGAS

!he e&uipment and living&uarters of the cre), beingpermanently attached tothe platform, )hichis alsoan immovable, areimmovables. !his isespecially so that they areintended to meet theneedsof the business andindustry of the corporation

SergsProducTS INC VS PCI LEASING AND FINANCE

!he machines, that )erethe sub5ects of the )rit of seizure, )ere placed bypetitioners in thefactorybuilt on their o)n land.:ndisputably, they )ereessential and principalelements oftheirchocolate>making industry.0ence, although each of them )as movable on itso)n, all ofthem havebecome immobilized bydestination because theyare essential and principalelements of

the industry.!he contracting partiesho)ever may validlystipulate that a realproperty be consideredaspersonal. #fter agreeing tosuch stipulation, they areconse&uently estoppedfrom claimingother)ise.