Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 1913 > December 1913 Decisions > G.R. No. 8650 December 29, 1913 - HENRY M. JONES, ET AL. v. H.E. SCHIFFBAUER

026 Phil 467:




PHILIPPINE SUPREME COURT DECISIONS

FIRST DIVISION

[G.R. No. 8650. December 29, 1913. ]

HENRY M. JONES, applicant, and GLICERIA AVELINO DEL ROSARIO, opponent-appellant, v. H.E. SCHIFFBAUER, Opponent-Appellee.

Vicente Rodriguez,, for Appellant.

W.A. Kincaid and Thos, L. Hartigan, for Appellee.

SYLLABUS


1. REALTY; SALE FOR DELINQUENT TAXES; OWNERSHIP. — When real property is sold in accordance with the procedure established by the administrative laws for delinquency in payment of the land tax, the right of the owner is thereby essentially affected to the effect that if within one year he does not avail himself of his right to redeem the said property, its purchaser at public auction acquired absolute ownership thereof, and its former owner is finally deprived of the same, both because he failed to comply with his obligation to pay a lawful tax, the reason for the sale, and because he voluntarily waived his right to redeem his the property within period of one year as fixed by law.

2. ID.; ID.; ID. — The sale of property by the Bureau of Internal Revenue for the collection of taxes thereon is valid and effective under the civil laws, so long as by final judgment it is not declared null and void for some sound legal reason; and while such sale subsists the rights thereby originated, even though transmitted to a third person who acquired the property in good faith and under a just title, must be respected.


D E C I S I O N


TORRES, J. :


Whereas, upon an examination of the evidence in this case and in accordance with the merits thereof, it is held that real property is directly liable for the payment of the land tax assessed against it; and

Where, when such property is sold, in accordance with the procedure established by the administrative laws, for delinquency in payment of the said tax, the right of the for owner thereof, who failed to pay such tax to the Government, is essentially affected by the said sale in such wise that if within one year thereafter he does not avail himself of his right rot redeem such property, sold for collection of the taxes due thereon, the purchaser acquires it absolutely and its former lawful owner is finally deprived of the same, both because he failed to comply with his duty to pay a lawful tax and because he failed to comply with his duty to pay a lawful tax and because he voluntarily waived the exercise of his right to redeem the property within the period of one year fixed law; and

Whereas, the sale made by the Bureau of Internal Revenue is valid and effective, pursuant to the administrative and civil laws, so long as by final judgment it be not declared null and void for some sound legal reason, as so held in the judgment appealed from in the case at bar, in which the right to petition the courts for annulment of such a sale was reserved to the opponent, H.E., Schiffbauer; and

Whereas, so long as the aforementioned sale in the present case subsists, the rights therefrom deprived, which pertain to the applicant, Gliceria Avelino del Rosario, should be respected:chanrob1es virtual 1aw library

Therefore, without prejudice to amplifying the foregoing considerations later on, we hereby reverse the judgment of dismissal appealed from and order that the record be remanded to the Court of Land Registration, together with a copy of this decision, so that it may pass upon the petitioner’s application in accordance with the law and take such other action in the premises as justice may require.

Arellano, C.J., Johnson and Carson, JJ., concur.

Moreland and Trent, JJ., dissent.




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