ChanRobles™ Virtual Law Library | chanrobles.com™  
Main Index Law Library Philippine Laws, Statutes & Codes Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Jurisprudence
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)
 

 
Chan Robles Virtual Law Library
 









 

 
UNITED STATES SUPREME COURT JURISPRUDENCE
 

 
PHILIPPINE SUPREME COURT JURISPRUDENCE
 

   
May-1958 Jurisprudence                 

  • G.R. No. L-11219 May 7, 1958 - PACITA SALABARIA VDA. DE SUATARON v. HAWAIIAN-PHILIPPINE COMPANY

    103 Phil 647

  • G.R. No. L-11580 May 9, 1958 - MARCELINO GABRIEL v. GOVERNMENT SERVICE INSURANCE SYSTEM

    103 Phil 651

  • G.R. No. L-11231 May 12, 1958 - ROSARIO CARBONNEL v. JOSE PONCIO

    103 Phil 655

  • G.R. No. L-9531 May 14, 1958 - WARNER BARNES & CO. v. GUILLERMO C. REYES

    103 Phil 662

  • G.R. No. L-11578 May 14, 1958 - GERONIMO AVECILLA v. HON. NICASIO YATCO

    103 Phil 666

  • G.R. No. L-11629 May 14, 1958 - CELEDONIO E. ESCUDERO v. ANTONIO G. LUCERO

    103 Phil 672

  • G.R. No. L-10559 May 16, 1958 - IN RE: YU NEAM v. REPUBLIC OF THE PHIL.

    103 Phil 677

  • G.R. No. L-10657 May 16, 1958 - NUMERIANO L. VALERIANO, ET AL. v. CONCEPCION KERR, ET AL.

    103 Phil 681

  • G.R. No. L-11285 May 16, 1958 - VICENTE SAPTO v. APOLONIA FABIANA

    103 Phil 683

  • G.R. No. L-11924 May 16, 1958 - ISIDORO CEBRERO v. JOSE TALAMAN

    103 Phil 687

  • G.R. No. L-8776 May 19, 1958 - PEOPLE OF THE PHIL. v. ANTONIO CRUZ

    103 Phil 693

  • G.R. No. L-11539 May 19, 1958 - ARING BAGOBA v. ENRIQUE A. FERNANDEZ

    103 Phil 706

  • G.R. No. L-11305 May 21, 1958 - DOMINADOR P. CANLAS, ET AL. v. REPUBLIC OF THE PHIL.

    103 Phil 712

  • G.R. No. L-12375 May 21, 1958 - REPUBLIC OF THE PHIL. v. ALTO SURETY & INSURANCE CO.

    103 Phil 717

  • G.R. No. L-8317 May 23, 1958 - GOVERNMENT OF THE PHILIPPINES v. JUAN ABAD, ET AL.

    103 Phil 725

  • G.R. No. L-10286 May 23, 1958 - LUIS E. ARRIOLA v. REPUBLIC OF THE PHIL.

    103 Phil 730

  • G.R. No. L-10704 May 23, 1958 - SIMEON TAN LIM v. REPUBLIC OF THE PHIL.

    103 Phil 736

  • G.R. No. L-11036 May 23, 1958 - PEOPLE OF THE PHIL. v. FLORENTINO TOLENTINO

    103 Phil 741

  • G.R. No. L-11060 May 23, 1958 - A. U. VALENCIA & Co. v. HERMINIA C. LAYUG, ET AL.

    103 Phil 747

  • G.R. No. L-11152 May 23, 1958 - BENITO CO v. REPUBLIC OF THE PHIL.

    103 Phil 750

  • G.R. No. L-11442 May 23, 1958 - MANUELA T. VDA. DE SALVATIERRA v. LORENZO C. GARLITOS

    103 Phil 757

  • G.R. No. L-11504 May 23, 1958 - ELISEO SAULOG v. N. BAENS DEL ROSARIO

    103 Phil 765

  • G.R. No. L-7451 May 26, 1958 - HACIENDA LUISITA v. BOARD OF TAX APPEALS

    103 Phil 770

  • G.R. No. L-10610 May 26, 1958 - PEOPLE OF THE PHIL. v. ERNESTO SILVELA

    103 Phil 773

  • G.R. No. L-11361 May 26, 1958 - PEOPLE OF THE PHIL. v. FELIX SEMAÑADA

    103 Phil 790

  • G.R. No. L-8190 May 28, 1958 - GONZALO GARCIA v. CONSOLACION MANZANO

    103 Phil 798

  • G.R. No. L-9328 May 28, 1958 - PEOPLE OF THE PHIL. v. AMBROSIO PAUNIL, ET AL.

    103 Phil 804

  • G.R. No. L-10322 May 28, 1958 - GOVERNMENT OF THE PHILIPPINES v. JACINTA ALVAREZ

    103 Phil 816

  • G.R. No. L-10574 May 28, 1958 - PANAY ELECTRIC CO. v. COLLECTOR OF INTERNAL REVENUE, ET AL.

    103 Phil 819

  • G.R. No. L-10931 May 28, 1958 - FLORENClA R. SORIANO v. ONG HOO

    103 Phil 829

  • G.R. No. L-10972 May 28, 1958 - IN RE: PERFECTO GOTAUCO v. REPUBLIC OF THE PHIL.

    103 Phil 834

  • G.R. No. L-10989 May 28, 1958 - PONCIANO GACHO v. SERGIO OSMEÑA

    103 Phil 837

  • G.R. No. L-11112 May 28, 1958 - PHILIPPINE NATIONAL BANK v. LUZON SURETY COMPANY

    103 Phil 853

  • G.R. No. L-11271 May 28, 1958 - PAZ TY SIN TEI v. JOSE LEE DY PIAO

    103 Phil 858

  • G.R. No. L-11311 May 28, 1958 - MARTA C. ORTEGA v. DANIEL LEONARDO

    103 Phil 870

  • G.R. No. L-11412 May 28, 1958 - MAURICIA VDA. DE VILLANUEVA v. MONTANO A. ORTIZ

    103 Phil 875

  • G.R. No. L-11427 May 28, 1958 - DIMAS REYES v. FIDEL D. DONES

    103 Phil 884

  • G.R. No. L-11491 May 28, 1958 - DIRECTOR OF LANDS v. BIENVENIDA JOCSON LAGNITON

    103 Phil 889

  • G.R. No. L-11538 May 28, 1958 - COMMISSIONER OF CUSTOMS, ET AL. v. JEA COMMERCIAL, ET AL.

    103 Phil 894

  • G.R. No. L-11640 May 28, 1958 - CLAUDIO DEGOLLACION v. LI CHUI

    103 Phil 904

  • G.R. No. L-11744 May 28, 1958 - PILAR GIL VDA. DE MURCIANO v. AUDITOR GENERAL

    103 Phil 907

  • G.R. No. L-12196 May 28, 1958 - ASSISTANT PROVINCIAL FISCAL OF BATAAN v. AMBROSIO T. DOLLETE

    103 Phil 914

  • G.R. Nos. L-12214-17 May 28, 1958 - MALIGAYA SHIP WATCHMEN AGENCY v. ASSOCIATED WATCHMEN AND SECURITY UNION (PTWO)

    103 Phil 920

  • G.R. No. L-12222 May 28, 1958 - UNIVERSITY OF SAN AGUSTIN v. COURT OF INDUSTRIAL RELATIONS

    103 Phil 926

  • G.R. No. L-12289 May 28, 1958 - LIM SIOK HUEY v. ALFREDO LAPIZ

    103 Phil 930

  • G.R. No. L-12348 May 28, 1958 - MARIANO CORDOVA v. GREGORIO NARVASA

    103 Phil 935

  • G.R. No. L-13069 May 28, 1958 - JOVENCIO A. REYES v. COMMISSION ON ELECTIONS, ET AL.

    103 Phil 940

  • G.R. No. L-12287 May 29, 1958 - PEOPLE OF THE PHIL. v. FORTUNATO ORTIZ, ET AL.

    103 Phil 944

  • G.R. No. L-7955 May 30, 1958 - JOAQUIN LOPEZ v. ENRIQUE P. OCHOA

    103 Phil 950

  • G.R. No. L-8439 May 30, 1958 - CO CHO CHIT v. HANSON, ORTH & STEVENSON, INC., ET AL.

    103 Phil 956

  • G.R. No. L-10642 May 30, 1958 - IN RE: ALFREDO ONG v. REPUBLIC OF THE PHIL.

    103 Phil 964

  • G.R. Nos. L-10837-38 May 30, 1958 - ASSOCIATED INSURANCE & SURETY COMPANY v. ISABEL IYA

    103 Phil 972

  • G.R. No. L-10952 May 30, 1958 - PEOPLE OF THE PHIL. v. BENIGNO V. LINGAD

    103 Phil 980

  • G.R. No. L-11073 May 30, 1958 - MELECIO ARCEO v. ANDRES E. VARELA

    103 Phil 990

  • G.R. No. L-11374 May 30, 1958 - PEOPLE OF THE PHIL. v. DIOSCORO PINUILA

    103 Phil 992

  • G.R. No. L-11444 May 30, 1958 - VICENTE ROULLO v. MARGARITO LUMAYNO

    103 Phil 1004

  • G.R. No. L-11498 May 30, 1958 - PEOPLE OF THE PHIL. v. RUBEN J. RODRIGUEZ

    103 Phil 1008

  • G.R. Nos. L-11531-33 May 30, 1958 - MARIA CONCEPCION v. PAYATAS ESTATE IMPROVEMENT CP. INC.

    103 Phil 1016

  • G.R. No. L-12053 May 30, 1958 - ROBERTA C. DIAZ v. JESUS Y. PEREZ

    103 Phil 1023

  • G.R. No. L-12081 May 30, 1958 - LORENZO LERMA v. VICTORIANO L. REYES, ET AL.

    103 Phil 1027

  • G.R. No. L-12530 May 30, 1958 - CONSOLIDATED LABOR ASSOCIATION OF THE PHILIPPINES v. HERMOGENES CALUAG

    103 Phil 1032

  • G.R. No. L-12567 May 30, 1958 - TAN GIN SAN v. ROSALIA A. TAN CARPIZO

    103 Phil 1042

  •  





     
     

    G.R. No. L-7451   May 26, 1958 - HACIENDA LUISITA v. BOARD OF TAX APPEALS<br /><br />103 Phil 770

     
    PHILIPPINE SUPREME COURT DECISIONS

    EN BANC

    [G.R. No. L-7451. May 26, 1958.]

    HACIENDA LUISITA property of Compañia General de Tabacos de Filipinas, Petitioner, v. BOARD OF TAX APPEALS, Respondent.

    Buenaventura P. Bundok for Petitioner.

    Assistant Solicitor General Esmeraldo Umali and Solicitor Eriberto D. Ignacio for Respondent.


    SYLLABUS


    1. TAXATION; REAL ESTATE ASSESSMENT; ASSESSMENT TO BE BASED ON INTRINSIC VALUE OF LAND. — Appellant contends that in assessing the value of the hacienda lands, the assessor refused or failed to take into account the losses suffered by appellant during the Japanese occupation, the amount invested for the hacienda’s rehabilitation, and the indebtedness incurred during the first years of postwar operations. Held: Such items of losses, investments, and indebtedness do not affect the value of the lands subjected to reassessment, in the absence of proof that the losses were due to deterioration of the lands themselves. Appellant’s argument evidences a failure to distinguish between the intrinsic value of the land (upon which the assessment is based) and the profit or loss from its exploitation, that has nothing to do with the lands themselves but concerns exclusively the business of the entity operating the hacienda.


    D E C I S I O N


    REYES, J. B. L., J.:


    Appeal taken against a decision of the defunct Board of Tax Appeals upholding the resolution of the Board of Assessment Appeals for the province of Tarlac, that sustained a 40% increase in the assessed values of certain portions of the Hacienda Luisita.

    The record demonstrates that early in 1953, the Provincial Assessor of Tarlac notified the manager of the Hacienda Luisita (owned and operated by Compañia General de Tabacos de Filipinas) that the assessment of its portions covered by Tax Declarations Nos. 25473 to 25477 in the municipality of La Paz, and Nos. 7065 to 7067 in the municipality of Concepcion, would be increased by 40% on the average, in accordance with the new schedule of values approved by the Secretary of Finance. The hacienda administrator appealed to the Provincial Board of Assessment Appeals, which sustained the Assessor. Upon application to the Department Secretary, the matter was referred to the Board of Tax Appeals where the case was heard and argued, but with equally unfavorable results to the appellant. The latter then resorted to this Court for a final decision.

    Appellant contends that in assessing the value of the hacienda lands, the Assessor refused or failed to take into account the losses amounting to P2,400,168.00 suffered by appellant during the Japanese occupation; the fact that after liberation the sum of P591,905.69 had to be invested for its rehabilitation; that during the first years of postwar operation, the hacienda lost P26,685.70; and that the hacienda was mortgaged for almost three million pesos and had to pay amortizations totalling close to two million on its mortgages and outstanding bonded indebtedness.

    The complaints are without merit. As pointed out by the appealed decision, such items of losses, investments, and indebtedness do not affect the value of the lands subjected to reassessment, in the absence of proof that the losses were due to deterioration of the lands themselves. Appellant’s argument evidences a failure to distinguish between the intrinsic value of the land (upon which the assessment is based) and the profit or loss from its exploitation, that has nothing to do with the lands themselves but concerns exclusively the business of the entity operating the Hacienda.

    It is not denied that under Commonwealth Act No. 470 (Assessment Law), taxable real property should be assessed at its true and full value; and appellant has not shown that the Assessor failed to take into account any factors that relate to such value, like the quality, income, productivity, location, accessibility, improvements or use of the property, that would increase or decrease either its utility or its exchange value. Some of the items claimed as reducing factors (for example, the rehabilitation investment) actually increase the value of the rehabilitated land rather than decrease it.

    Finally, it is a well known fact that the values tended to increase after liberation. Whether or not the rise was due to a decrease in the purchasing power of the currency may be disputed, but the increase undoubtedly exists.

    That the Provincial Assessor acted upon the reports of his assistants, and did not personally inspect the property, does not affect the legality or validity of the assessment made upon the Assessor’s official authority or responsibility. In the absence of legal prohibition, Qui facit per aliud facit per se.

    The foregoing considerations dispose of the case on its merits, and render it unnecessary to rule on the lack of legal personality of the Hacienda, which was not raised in the proceedings below.

    The decision appealed from is affirmed. Costs against appellant. So ordered.

    Paras C.J., Bengzon, Montemayor, Reyes, A., Bautista Angelo, Labrador, Concepcion, Endencia and Felix, JJ., concur.

    G.R. No. L-7451   May 26, 1958 - HACIENDA LUISITA v. BOARD OF TAX APPEALS<br /><br />103 Phil 770


    Back to Home | Back to Main

     

    QUICK SEARCH

    cralaw

       

    cralaw



     
      Copyright © ChanRobles Publishing Company Disclaimer | E-mail Restrictions
    ChanRobles™ Virtual Law Library | chanrobles.com™
     
    RED