American Bible Society vs.
City of Manila
FACTS: American Bible Society is a foreign, non-stock, non-profit, religious, missionary
corporation duly registered and doing business in the Philippines through its Philippine agency
established in Manila in November, 1898.
American Bible Society has been distributing and selling bibles and/or gospel portions
throughout the Philippines and translating the same into several Philippine dialect
City Treasurer of Manila informed American Bible Society that it was violating several
Ordinances for operating without the necessary permit and license, thereby requiring the
corporation to secure the permit and license fees.
To avoid closing of its business, American Bible Society paid the City of Manila its permit and
license fees under protest. American Bible filed a complaint, questioning the constitutionality
and legality of the Ordinances 2529 and 3000, and prayed for a refund of the payment made to
the City of Manila. They contended: 1.) They had been in the Philippines since 1899 and were
not required to pay any license fee or sales tax, 2.) it never made any profit from the sale of its
bibles
ISSUE: WON the city tax would impair petitioners free exercise and enjoyment of its religious
profession?
HELD: YES, the constitutional guaranty of the free exercise and enjoyment of religious
profession and worship carries with it the right to disseminate religious information. Any
restraints of such right can only be justified like other restraints of freedom of expression on the
grounds that there is a clear and present danger of any substantive evil which the State has the
right to prevent.
It may be true that in the case at bar the price asked for the bibles and other religious pamphlets
was in some instances a little bit higher than the actual cost of the same but this cannot mean that
appellant was engaged in the business or occupation of selling said "merchandise" for profit. For
this reason we believe that the City of Manila Ordinance No. 2529 requiring the payment of
license fee cannot be applied to appellant, 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.
With respect to Ordinance No. 3000 which requires the obtention of the Mayor's permit before
any person can engage in any of the businesses, trades or occupations enumerated therein, We do
not find that it imposes any charge upon the enjoyment of a right granted by the Constitution, nor
tax the exercise of religious practices. But as the City of Manila is powerless to license or tax the
business of plaintiff Society, We find that Ordinance No. 3000 is also inapplicable to said
business, trade or occupation of the plaintiff.