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Prof. Joselito Guianan Chan's The Labor Code of the Philippines, Annotated Labor Standards & Social Legislation Volume I of a 3-Volume Series 2019 Edition (3rd Revised Edition)
 

 
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UNITED STATES SUPREME COURT JURISPRUDENCE
 

 
PHILIPPINE SUPREME COURT JURISPRUDENCE
 

   
March-1916 Jurisprudence                 

  • G.R. No. 10649 March 1, 1916 - BENITO AFRICA v. KURT W. GRONKE

    034 Phil 50

  • G.R. No. 10838 March 1, 1916 - ALFONSA CARLOS ET AL. v. MLA. ELECTRIC RAILROAD & LIGHT COMPANY

    034 Phil 55

  • G.R. No. 11148 March 1, 1916 - LIM BUN SU v. INSULAR COLLECTOR OF CUSTOMS

    034 Phil 62

  • G.R. No. 10563 March 2, 1916 - UNITED STATES v. ANTONIO BONIFACIO

    034 Phil 65

  • G.R. No. 11262 March 2, 1916 - UNITED STATES v. GREGORIO T. GIMENEZ

    034 Phil 74

  • G.R. No. 7676 March 3, 1916 - JOSE LINO LUNA v. ESTEBAN ARCENAS

    034 Phil 80

  • G.R. No. 10265 March 3, 1916 - EUTIQUIANO CUYUGAN v. ISIDORO SANTOS

    034 Phil 100

  • G.R. No. 10918 March 4, 1916 - WILLIAM FRESSEL ET AL. v. MARIANO UY CHACO SONS & COMPANY

    034 Phil 122

  • G.R. No. 10971 March 4, 1916 - BEAUMONT & TENNEY v. BERNARD HERSTEIN

    034 Phil 127

  • G.R. No. 11216 March 6, 1916 - COMPAÑIA GENERAL DE TABACOS DE FILIPINAS v. BOARD OF PUBLIC UTILITY COMMISSIONERS

    034 Phil 136

  • G.R. No. 8473 March 7, 1916 - SANTIAGO YASON v. JULIO MAGSAKAY

    034 Phil 143

  • G.R. No. 10437 March 7, 1916 - JESUSA LAUREANO v. EUGENIO KILAYCO

    034 Phil 148

  • G.R. No. 10729 March 7, 1916 - UY PO v. INSULAR COLLECTOR OF CUSTOMS

    034 Phil 153

  • G.R. No. 10793 March 17, 1916 - GOV’T. OF THE PHIL. ISLANDS v. JUDGE OF THE COURT OF FIRST INSTANCE OF ILOILO

    034 Phil 157

  • G.R. No. 11196 March 8, 1916 - UNITED STATES v. EUSTAQUIO YUMUL

    034 Phil 169

  • G.R. No. 11321 March 8, 1916 - UNITED STATES v. SY BUN KUE

    034 Phil 176

  • G.R. No. 10051 March 9, 1916 - ERLANGER & GALINGER v. SWEDISH EAST ASIATIC CO.

    034 Phil 178

  • G.R. No. 11115 March 10, 1916 - UNITED STATES v. SILVESTRE YU TUICO

    034 Phil 209

  • G.R. No. 10297 March 11, 1916 - AGAPITO BONZON v. STANDARD OIL COMPANY OF NEW YORK ET AL.

    034 Phil 211

  • G.R. No. 8135 March 13, 1916 - FRED J. LEGARE ET AL. v. ANTONIA CUERQUES

    034 Phil 221

  • G.R. No. 10449 March 13, 1916 - UNITED STATES v. ACLEMANDOS BLEIBEL

    034 Phil 227

  • G.R. No. 8092 March 14, 1916 - RUFINA BONDAD ET AL. v. VENANCIO BONDAD ET AL.

    034 Phil 232

  • G.R. No. 10578 March 14, 1916 - PACIFIC COMMERCIAL COMPANY v. MAURICIA SOTTO

    034 Phil 237

  • G.R. No. 11000 March 14, 1916 - UNITED STATES v. VALERIO MENDIETA

    034 Phil 242

  • G.R. No. 9497 March 15, 1916 - SIMONA GALICIA v. TEODORA NAVARRO

    034 Phil 245

  • G.R. No. 11467 March 15, 1916 - NG HIAN v. INSULAR COLLECTOR OF CUSTOMS

    034 Phil 248

  • G.R. No. 10462 March 16, 1916 - ANDREA DUMASUG v. FELIX MODELO

    034 Phil 252

  • G.R. No. 9164 March 17, 1916 - UNITED STATES v. VY BO TEC

    034 Phil 260

  • G.R. No. 10354 March 17, 1916 - FELIPE DORADO v. AGRIPINO VIRIÑA

    034 Phil 264

  • G.R. No. 10718 March 17, 1916 - United States v. Ramon FERRER

    034 Phil 277

  • G.R. No. 11464 March 17, 1916 - VICTOR BIUNAS v. BENITO MORA

    034 Phil 282

  • G.R. No. 8954 March 21, 1916 - DOROTEA CABANG v. MARTIN DELFINADO

    034 Phil 291

  • G.R. No. 9340 March 21, 1916 - MARGARITO PENALOSA LO INTONG v. ISIDORA JAMITO ET AL.

    034 Phil 303

  • G.R. No. 10889 March 21, 1916 - UNITED STATES v. VALERIO MARTINEZ

    034 Phil 305

  • G.R. No. 11098 March 21, 1916 - CO PAIN v. INSULAR COLLECTOR OF CUSTOMS

    034 Phil 310

  • G.R. No. 11154 March 21, 1916 - E. MERRITT v. GOVERNMENT OF THE PHIL. ISLANDS

    034 Phil 311

  • G.R. No. 8979 March 22, 1916 - ADRIANO PANLILIO v. PROVICIAL BOARD OF PAMPANGA ET AL.

    034 Phil 323

  • G.R. No. 10978 March 22, 1916 - SIXTO MANLAGNIT v. ALFONSO SANCHEZ DY PUICO

    034 Phil 325

  • G.R. No. 11315 March 22, 1916 - DIONISION CHANCO v. CARLOS IMPERIAL

    034 Phil 329

  • G.R. No. 8941 March 23, 1916 - GUILLERMO VELOSO v. LORENZO BECERRA

    034 Phil 334

  • G.R. No. 9984 March 23, 1916 - PETRONA JAVIER v. LAZARO OSMEÑA

    034 Phil 336

  • G.R. No. 10769 March 23, 1916 - RAYMUNDO MELLIZA v. F. W. TOWLE

    034 Phil 345

  • G.R. No. 11119 March 23, 1916 - JUANA RIVERA v. RICHARD CAMPBELL

    034 Phil 348

  • G.R. No. 8642 March 24, 1916 - STANDARD OIL COMPANY OF NEW YORK v. ANTONIO BABASA ET AL.

    034 Phil 354

  • G.R. Nos. 8765 & 10920 March 24, 1916 - PEDRO DIMAGIBA v. ANSELMO DIMAGIBA

    034 Phil 357

  • G.R. No. 8806 March 24, 1916 - ALEJANDRO BALDEMOR v. EUSEBIA MALANGYAON

    034 Phil 367

  • G.R. No. 9919 March 24, 1916 - ELISA TORRES DE VILLANUEVA v. STANDARD OIL COMPANY OF NEW YORD ET AL.

    034 Phil 370

  • G.R. No. 9974 March 24, 1916 - CANG YUI v. HENRY GARDENER

    034 Phil 376

  • G.R. No. 10560 March 24, 1916 - IN RE: Tan Po Pic v. JUAN L. JAVIER

    034 Phil 382

  • G.R. No. 10624 March 24, 1916 - MANILA RAILROAD COMPANY v. INSULAR COLLECTOR OF CUSTOMS

    034 Phil 385

  • G.R. No. 10663 March 24, 1916 - JOSEPH E. FOX v. MANILA ELECTRIC RAILROAD AND LIGHT COMPANY

    034 Phil 389

  • G.R. No. 11384 March 24, 1916 - ANTONIO GUEVARA v. INSULAR COLLECTOR OF CUSTOMS

    034 Phil 394

  • G.R. No. 10045 March 25, 1916 - PHIL. RAILWAY COMPANY v. WILLIAM T. NOLTING

    034 Phil 401

  • G.R. No. 10777 March 25, 1916 - ALEJANDRA v. COURT OF FIRST INSTANCE OF PANGASINAN

    034 Phil 404

  • G.R. No. 11157 March 25, 1916 - POLICARPIO RAMIREZ v. FRANCISCO DE OROZCO

    034 Phil 412

  • G.R. No. 10510 March 27, 1916 - LEONCIO ZARATE v. DIRECTOR OF LANDS ET AL.

    034 Phil 416

  • G.R. No. 10580 March 27, 1916 - TEODORO DE LOS REYES v. MAXIMINO PATERNO

    034 Phil 420

  • G.R. No. 11607 March 27, 1916 - PHIL. SUGAR ESTATES DEV. CO. (LTD.) v. ARMANDO CAMPS Y CAMPS

    034 Phil 426

  • G.R. No. 9845 March 28, 1916 - J. C. RUYMANN v. DIRECTOR OF LANDS

    034 Phil 428

  • G.R. No. 10054 March 28, 1916 - UNITED STATES v. ATANASIO CLARAVALL

    034 Phil 441

  • G.R. No. 10264 March 28, 1916 - CHOA TEK HEE v. PHIL. PUBLISHING CO.

    034 Phil 447

  • G.R. No. 10595 March 28, 1916 - TEODORO KALAMBAKAL v. VICENTE PAMATMAT ET AL.

    034 Phil 465

  • G.R. No. 10810 March 28, 1916 - MUNICIPALITY OF AGOO v. GABRIEL TAVORA

    034 Phil 475

  • G.R. No. 10902 March 28, 1916 - SERAPIA DE JESUS v. PABLO PALMA

    034 Phil 483

  • G.R. No. 11156 March 28, 1916 - IN RE: DU TEC CHUAN. M. G. VELOSO

    034 Phil 488

  • G.R. No. 11363 March 28, 1916 - BERNARDO MOLDEN v. INSULAR COLLETOR OF CUSTOMS

    034 Phil 493

  • G.R. No. 11366 March 28, 1916 - INSULAR COLLECTOR OF CUSTOMS v. GOERGE R. HARVEY

    034 Phil 503

  • G.R. No. 9550 March 29, 1916 - BACHRACH GARAGE v. HOTCHKISS & CO.

    034 Phil 506

  • G.R. No. 10019 March 29, 1916 - THOMAS A. WALLACE v. PUJALTE & CO.

    034 Phil 511

  • G.R. No. 10202 March 29, 1916 - GOV’T. OF THE PHIL. ISLANDS Ex Rel. MUN. OF CARDONA v. MUN. OF BINANGONAN ET AL.

    034 Phil 518

  • G.R. No. 10474 March 29, 1916 - FRANCISCO OSORIO Y GARCIA v. SOLEDAD OSORIO

    034 Phil 522

  • G.R. No. 10493 March 29, 1916 - FREDERICK L. COHEN v. BENGUET COMMERCIAL CO. (Ltd.)

    034 Phil 526

  • G.R. No. 10751 March 29, 1916 - GOV’T. OF THE PHIL. ISLANDS v. MARIA CABALLERO Y APARICI

    034 Phil 540

  • G.R. No. 10778 March 29, 1916 - MUNICIPALITY OF DUMANGAS v. ROMAN CATHOLIC BISHOP OF JARO

    034 Phil 541

  • G.R. No. 11008 March 29, 1916 - MARIANO REAL ET AL. v. CESAREO MALLARI

    034 Phil 547

  • G.R. No. 11068 March 29, 1916 - FERNANDEZ HERMANOS v. HAROLD M. PITT

    034 Phil 549

  • G.R. No. 11274 March 29, 1916 - RAFAELA DALMACIO v. ALBERTO BARRETTO

    034 Phil 554

  • G.R. No. 11585 March 29, 1916 - PABLO PERLAS v. PEDRO CONCEPCION

    034 Phil 559

  • G.R. No. 8697 March 30, 1916 - M. GOLDSTEIN v. ALIJANDRO ROCES ET AL.

    034 Phil 562

  • G.R. No. 8988 March 30, 1916 - HARTFORD BEAUMONT v. MAURO PRIETO, ET AL.

    041 Phil 670

  •  




     
     

    G.R. No. 10045   March 25, 1916 - PHIL. RAILWAY COMPANY v. WILLIAM T. NOLTING<br /><br />034 Phil 401

     
    PHILIPPINE SUPREME COURT DECISIONS

    FIRST DIVISION

    [G.R. No. 10045. March 25, 1916. ]

    THE PHILIPPINE RAILWAY COMPANY, Plaintiff-Appellant, v. WILLIAM T. NOLTING, Collector of Internal Revenue of the Philippine Islands, Defendant-Appellee.

    Lawrence, Ross & Block for Appellant.

    Solicitor-General Corpus for Appellee.

    SYLLABUS


    1. PHILIPPINE RAILWAY COMPANY; TAX EXEMPTION; BILLS OF LADING. — Held: That by virtue of the provisions of the charter granted to the Philippine Railway Company, upon the full payment of a certain percentage upon its gross earnings it was relieved of all taxes of every name and nature — municipal, provincial, or central — upon its capital stock, franchises, right of way, and all other property owned or operated by it.

    2. ID.; ID.; ID. — Statutes which are plain and specific should be given an interpretation according to their terms. There is nothing obscure or indefinite in the language used in Act No. 1497. The language is plain and unambiguous. The plaintiff had a right to believe, when it accepted said contract, that it would be relieved of all the burdens imposed by the Government, when it promptly and fully paid the amounts imposed by section 13.


    D E C I S I O N


    JOHNSON, J. :


    The single question presented by the appeal in the present case is whether or not the plaintiff, the Philippine Railway Company, under the law, can be required to put an internal-revenue stamp upon each bill of lading issued by it.

    On the 2d of July, 1904, the Philippine Commission adopted Act No. 1189. That Act purported to be "An Act to provide revenue for the support of the Insular, provincial, and municipal governments, by internal taxation," Paragraph 9 of section 116 of said law provides, among other things:jgc:chanrobles.com.ph

    "(b) On each copy of every set of bills of lading or receipts, except charter party, for any goods, merchandise or effects shipped from one port or place in the Philippine Islands to another port or place in said Islands, two centavos."cralaw virtua1aw library

    The same paragraph of the same section further provides:jgc:chanrobles.com.ph

    "It shall be the duty of every railway or steamship company . . . or person acting as a common carrier, to issue to the shipper or consignor, or to his agent, or to the person from whom any goods are accepted for transportation, a bill of lading, etc."cralaw virtua1aw library

    On the 28th of May, 1906, the Philippine Commission granted to the plaintiff herein a charter for the construction and operation of a railway or railways in the Islands of Panay, Negros, and Cebu. That Act purported to be:jgc:chanrobles.com.ph

    "An Act granting to the Philippine Railway Company a concession to construct railways in the Islands of Panay, Negros, and Cebu, and guaranteeing interest on the first mortgage bonds thereof, under authority of the Act of Congress approved February 6th, 1905."cralaw virtua1aw library

    The provisions of said charter were accepted by the plaintiff herein and it immediately entered upon the construction of said railways. Said Act, upon acceptance by the plaintiff, constituted a contract. Section 13 [No. 13 of section 1] of said charter (contract) provided that:jgc:chanrobles.com.ph

    "In consideration of the premises and of the granting of this concession or franchise, there shall be paid by the grantee (the plaintiff) to the Philippine Government, annually, for a period of thirty years from the date hereof, an amount equal to one-half of one per centum of the gross earnings of the grantee in respect of the loans covered hereby for each preceding year; after said period of thirty years and for fifty years thereafter, the amount so to be paid annually shall be an amount equal to one and one-half per centum of said gross earnings for each preceding year; and after such period of eighty years the percentage and amount so to be paid annually by the grantee shall be fixed by the Philippine Government.

    "Such annual payments, when promptly and fully made by the grantee, shall be in lieu of all taxes of every name and nature — municipal, provincial, or central-upon its capital stock, franchises, right of way, earnings, and all other property owned or operated by the grantee, under this concession or franchise."cralaw virtua1aw library

    The appellee attempted to show that the stamp required to be placed upon each bill of lading was not a tax against the plaintiff. The charter of the plaintiff required it to pay to the Government a certain specific sum, depending upon the period, which payment, when promptly and fully made, should be in lieu of all taxes of every name and nature — municipal, provincial, or central — upon its capital stock, its franchises, its right of way, its earnings, and all of its property. The phrase "all taxes of every name and nature" is a very inclusive statement, especially when it names in connection therewith, the only governmental entities who have a right to collect taxes. It is not only all-inclusive, but it is also as well exceedingly exclusive. It not only includes all payments which may be regarded as taxes, but it excludes everything which might, by any possibility, be denominated taxes, other than those expressly named in said Act No. 1497. Said Act No. 1189 was adopted nearly two years before Act No. 1497. Said Acts were adopted by the same legislative body. When the Legislature said, in the subsequent Act that "Such annual payments . . . shall be in lieu of all taxes, of every name and nature," it must have had in mind the provisions of Act No. 1189 above quoted. That being true, if the Legislature had intended to make the provisions of Act No. 1189, so far as they imposed an additional tax or burden upon the plaintiff, applicable to the plaintiff, it certainly would have said so, and would not have relieved the plaintiff from "all taxes, of every name and nature."cralaw virtua1aw library

    Statutes which are plain and specific should be given an interpretation according to their terms. There is nothing obscure or indefinite in the language used in Act No. 1497. The language is plain and unambiguous. The plaintiff had a right to believe, when it accepted said contract, that it would be relieved of all of the burdens imposed by the Government, when it promptly and fully paid the amounts imposed by said section 13 [No. 13 of section 1].

    Upon the question presented by the appeal, the legal department of the Central Government has given two opinions, one sustaining the contention of the defendant, and the other sustaining the contention of the plaintiff. We have carefully examined the record, the facts and the arguments of the appellant, as well as of the defendant, in relation with the two opinions heretofore rendered by the legal department of the Government and have arrived at the conclusion, without prejudice to the writing of a more extensive opinion hereafter, that the additional burden of a stamp upon each bill of lading issued by the plaintiff is a tax which was not contemplated by either the Government or the plaintiff at the time the charter or contract was entered into between them.

    Therefore the judgment of the lower court sustaining the demurrer is hereby revoked, and it is hereby ordered and decreed that the record be returned to the lower court whence it came, with direction that an order be entered overruling the demurrer and that the defendant, if he so desire, shall answer the complaint within a period of five days from notice of said order, and without any finding as to costs. So ordered.

    Arellano, C.J., Torres, Trent and Araullo, JJ., concur.

    Moreland, J. dissents.

    G.R. No. 10045   March 25, 1916 - PHIL. RAILWAY COMPANY v. WILLIAM T. NOLTING<br /><br />034 Phil 401




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