Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 1914 > March 1914 Decisions > G.R. No. 8748 March 14, 1914 - UNITED STATES v. SANTOS P. PALMA

027 Phil 94:




PHILIPPINE SUPREME COURT DECISIONS

FIRST DIVISION

[G.R. No. 8748. March 14, 1914. ]

THE UNITED STATES, Plaintiff-Appellee, v. SANTOS P. PALMA, Defendant-Appellant.

M. Abejuela for Appellant.

Attorney-General Villamor for Appellee.

SYLLABUS


1. ELECTIONS; DELINQUENT TAXPAYER; FALSE OATH. — Where it appears that the owner of real estate knowingly and willfully neglects to make the declaration of ownership required by law, and thus avoids the assessment of his lands and evades the payment of taxes for which he is justly liable, he is "delinquent" in the payment of such taxes so as to render him guilty of a violation of the provisions of paragraph 4, section 30 of Act No. 1582, in the event that he takes the elector’s oath to the contrary.

2. ID.; ID.; FAILURE TO DECLARE PROPERTY. — While one who has duly declared his real estate does not become delinquent in the payment of the taxes thereon so as to render him liable to the payment of the penalties prescribed for delinquency until and unless the lands are duly assessed and notice of the amount of taxes has been duly furnished the land owner, this rule is not applicable in cases wherein the owner fails to declare his property, and thus avoids the listing and valuing of such property for purposes of taxation.


D E C I S I O N


CARSON, J. :


The evidence of record fully sustains the findings of fact by the trial judge and establishes the guilt of the accused of the offense of which he was convicted beyond a reasonable doubt.

It was shown at the trial that the accused purchased two tracts of land, one in the year 1908 and the other in the year 1909, and that neither of these tracts was at that time listed on the books of the provincial treasurer. The accused filed no declaration of ownership of these lands until the year 1910, and they were assessed for the first time by the municipal council in November of that year, though the valuation was not finally determined until February, 1911, when it was definitely fixed by the provincial board of tax appeals. Thereafter the accused paid the taxes assessed for the year 1911, but paid no taxes for the years 1908, 1909, and 1910, during which he had held the land without declaring it for taxation as required by law. Early in the year 1911, notices of delinquency relating to the unpaid taxes were addressed and mailed to the accused. In April, 1912, the accused took the elector’s oath, solemnly declaring that at that time he was not delinquent in the payment of taxes, although at that time he had paid no taxes on the lands in question for the years 1908, 1909, or 1910.

Upon proof of these facts the court below convicted the accused of a violation of paragraph 4 of section 30 of the Election Law (No. 1582), in that he had "knowingly taken a false oath" before an election officer in relation to a material fact in a registration proceeding.

The contention of counsel for appellant would seem to be that at the time when the oath was taken no taxes had been lawfully assessed upon these lands for the years 1908, 1909, and 1910, and that the notices of delinquency mailed in January and February, 1911, were irregular and were not based on a lawful assessment.

We find no merit in this contention. There can be no question as to the fact that the accused was liable for the payment of the back taxes, and although the evidence is not wholly satisfactory as to the regularity of the assessment and the delinquency notices, nevertheless we think that in the absence of satisfactory proof to the contrary, there is enough evidence in the record to sustain a finding that these taxes were duly assessed and the accused duly notified of his delinquency early in the year 1911. Moreover, where it appears, as it does in this case, that the owner of real estate knowingly and willfully neglects to make the declaration of ownership required by law, and thus avoids the assessment of his land and evades the payment of taxes for which he was justly liable, we are of opinion that he is delinquent in the payment of such taxes so as to render him guilty of perjury in the event that he takes the elector’s oath to the contrary. While one who has duly declared his real estate does not become delinquent in the payment of the taxes thereon, so as to render him liable to the payment of the penalties prescribed for delinquency, until and unless the lands are duly assessed and notice of the amount of the taxes has been duly furnished the land owner (U. S. v. Labadan, 26 Phil. Rep., 239), this rule does not apply in cases wherein the owner fails to declare his property, and thus avoids the listing and valuing of such property for purposes of taxation. Under the provisions of section 55 of Act No. 82, when back taxes are assessed in such cases "the penalties and interest" are added to the back taxes "as if the same had been assessed at the time when they should have been assessed."cralaw virtua1aw library

The judgment entered in the court below convicting and sentencing the defendant and appellant should be affirmed, with the costs of this instance against the Appellant. So ordered.

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




Back to Home | Back to Main


chanrobles.com



ChanRobles Professional Review, Inc.

ChanRobles Professional Review, Inc. : www.chanroblesprofessionalreview.com
ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com
ChanRobles CPA Review Online

ChanRobles CPALE Review Online : www.chanroblescpareviewonline.com
ChanRobles Special Lecture Series

ChanRobles Special Lecture Series - Memory Man : www.chanroblesbar.com/memoryman





March-1914 Jurisprudence                 

  • G.R. No. 9267 March 2, 1914 - UNITED STATES v. GERVASIO GUMARANG ET AL.,

    027 Phil 1

  • G.R. No. 9291 March 2, 1914 - UNITED STATES v. CAMILA CUNANAN

    027 Phil 6

  • G.R. No. 8254 March 3, 1914 - MARIANO GONZAGA ET AL. v. FELISA GARCIA ET AL.

    027 Phil 7

  • G.R. No. 8913 March 3, 1914 - NELLIE LOUISE COOK v. J. MCMICKING

    027 Phil 10

  • G.R. No. 9201 March 3, 1914 - UNITED STATES v. PABLO SUAN

    027 Phil 12

  • G.R. No. 8223 March 4, 1914 - UNITED STATES v. EVARISTO PAINAGA

    027 Phil 18

  • G.R. No. 7657 March 6, 1914 - AMBROSIO TIEMPO v. VIUDA E HIJOS DE PLACIDO REYES

    027 Phil 33

  • G.R. No. 8429-27 March 7, 1914 - CITY OF MANILA v. EVARISTO BATLLE ET AL.

    027 Phil 34

  • G.R. No. 8662 March 7, 1914 - UNITED STATES v. HERMOGENES BESUÑA

    027 Phil 39

  • G.R. No. 8699 March 7, 1914 - LA COMPAÑIA GENERAL DE TABACOS DE FILIPINAS v. SHERIFF OF OCCIDENTAL NEGROS

    027 Phil 41

  • G.R. No. 8983 March 7, 1914 - UNITED STATES v. EULOGIO EDPALINA

    027 Phil 43

  • G.R. No. 9066 March 7, 1914 - UNITED STATES v. ANASTASIO HUDIERES

    027 Phil 45

  • G.R. No. 7946 March 9, 1914 - CITY OF MANILA v. SATURNINA RIZAL

    027 Phil 50

  • G.R. No. 8227 March 9, 1914 - ANTONIO M. JIMENEZ v. FIDEL REYES

    027 Phil 52

  • G.R. No. 8325 March 10, 1914 - C. B. WILLIAMS v. TEODORO R. YANGCO

    027 Phil 68

  • G.R. No. 8927 March 10, 1914 - ASUNCION NABLE JOSE ET AL. v. MARIA IGNACIA USON ET AT.

    027 Phil 73

  • G.R. No. 9147 March 10, 1914 - UNITED STATES v. PERFECTO LAMADRID ET AL.

    027 Phil 76

  • G.R. No. 8603 March 13, 1914 - SEVERINO CORNISTA v. SEVERA TICSON

    027 Phil 80

  • G.R. No. 8984 March 13, 1914 - UNITED STATES v. JUAN LABIAL

    027 Phil 82

  • G.R. Nos. 9471 & 9472 March 13, 1914 - UNITED STATES v. EVARISTO VAQUILAR

    027 Phil 88

  • G.R. No. 8748 March 14, 1914 - UNITED STATES v. SANTOS P. PALMA

    027 Phil 94

  • G.R. No. 8931 March 14, 1914 - UNITED STATES v. JUAN MARQUI

    027 Phil 97

  • G.R. No. 8971 March 14, 1914 - UNITED STATES v. CIRILO BAUA

    027 Phil 103

  • G.R. No. 9006 March 14, 1914 - JOSE ANTONIO GASCON ENRIQUEZ v. A.D. GIBBS

    027 Phil 110

  • G.R. No. 9059 March 14, 1914 - UNITED STATES v. BUENAVENTURA SARMIENTO

    027 Phil 121

  • G.R. No. 9099 March 14, 1914 - J. MCMICKING v. SPRUNGLI & CO. ET AL.

    027 Phil 125

  • G.R. No. 9169 March 14, 1914 - UNITED STATES v. PANTELEON MARIANO ET AL.

    027 Phil 132

  • G.R. No. 9348 March 14, 1914 - UNITED STATES v. ELEUTERO MANTE

    027 Phil 134

  • G.R. No. 7352 March 15, 1914 - CATALINO HILLARO v. LA CONGREGACION DE SAN VICENTE DE PAUL

    027 Phil 593

  • G.R. No. 8140 March 16, 1914 - FORTUNATO GASPAR v. ANACLETO QUINADARA

    027 Phil 139

  • G.R. No. 8851 March 16, 1914 - AGAPITO BONZON v. STANDARD OIL CO. OF NEW YORK ET AL.,

    027 Phil 141

  • G.R. No. 8200 March 17, 1914 - LEONARDO LUCIDO v. GELASIO CALUPITAN ET AL.

    027 Phil 148

  • Special proceeding March 17, 1914 - IN RE: EUGENIO DE LARA

    027 Phil 176

  • G.R. No. 7333 March 18, 1914 - DEMETRIO ARCENAS v. ESTANISLAO LASERNA

    027 Phil 599

  • G.R. No. 7790 March 19, 1914 - EL BANCO ESPANOL-FILIPINO v. MCKAY & ZOELLER

    027 Phil 183

  • G.R. No. 8235 March 19, 1914 - ISIDORO SANTOS v. LEANDRA MANARANG

    027 Phil 209

  • G.R. No. 8414 March 19,1914

    ROMAN CATHOLIC ARCHIBISHOP OF MANILA v. DIRECTOR OF LANDS

    027 Phil 245

  • G.R. No. 8998 March 19, 1914 - JOSE FLORENDO v. EUSTAQUIO P. FOZ

    027 Phil 249

  • G.R. No. 9307 March 19, 1914 - UNITED STATES v. FRANCISCO GARCIA ET AL.

    027 Phil 254

  • G.R. No. 9098 March 20, 1914 - JOSE M. GONZALEZ v. PERCY M. MOIR

    027 Phil 256

  • Special proceeding March 21, 1914 - IN RE: LUICIANO DE LA ROSA

    027 Phil 258

  • G.R. No. 8937 March 21, 1914 - ALHAMBRA CIGAR AND CIGARETTE MANUFACTURING. CO. v. PEDRO N. MOJICA

    027 Phil 266

  • G.R. No. 9302 March 21, 1914 - UNITED STATES v. AGATON DUNGCA

    027 Phil 274

  • G.R. No. 6960 March 23, 1914 - VICENTE GUASH v. JUANA ESPIRITU

    027 Phil 278

  • G.R. No. 7909 March 24, 1914 - GUTIERREZ HERMANOS v. ISABEL RAMIREZ

    027 Phil 281

  • G.R. No. 8385 March 24, 1914 - LUCIO ALGARRA v. SIXTO SANDEJAS

    027 Phil 284

  • G.R. No. 8314 March 25, 1914 - M. A. CLARKE v. MANILA CANDY COMPANY

    027 Phil 310

  • G.R. No. 8461 March 25, 1914 - RAMON MEDINA ONG-QUINGCO v. CECILIO IMAZ

    027 Phil 314

  • G.R. No. 9124 March 25, 1914 - PIO MERCADO v. MARIA TAN-LINGCO

    027 Phil 319

  • Special Proceeding March 25, 1914 - IN RE: EMILIANO TRIA TIRONA

    027 Phil 323



  • G.R. No. 7721 March 25, 1914 - INCHAUSTI & CO. v. GREGORIO YULO

    034 Phil 978


  • G.R. No. 7420 March 25, 1914 - NAZARIO CABALLO ET AL. v. CIPRIANO DANDOY ET. AL.

    027 Phil 606

  • G.R. No. 7762 March 25, 1914 - BEHN v. JOSE MCMICKING

    027 Phil 612

  • G.R. No. 7593 March 27, 1914 - UNITED STATES v. JOSE M. IGPUARA

    027 Phil 619

  • G.R. No. 7647 March 27, 1914 - DOMINGO CALUYA v. LUCIA DOMINGO

    027 Phil 330

  • G.R. No. 7670 March 28, 1914 - CARMEN AYALA DE ROXAS v. CITY OF MANILA

    027 Phil 336

  • G.R. No. 8051 March 28, 1914 - UNITED STATES v. VICENTE MADRIGAL ET AL.

    027 Phil 347

  • G.R. No. 9010 March 28, 1914 - J. H. CHAPMAN v. JAMES M. UNDERWOOD

    027 Phil 374

  • G.R. Nos. 9619 & 9620 March 28, 1914 - NGO YAO TIT EL AL. v. SHERIFF OF THE CITY OF MANILA

    027 Phil 378

  • G.R. No. 7270 March 29, 1914 - GREGORIO JIMENEZ ET AL. v. PASCUALA LOZADA ET AL.

    027 Phil 624

  • G.R. No. 7287 & 7288 March 29, 1914 - PEDRO MONTIERO v. VIRGINIA SALGADO Y ACUÑA

    027 Phil 631

  • G.R. No. 7896 March 30, 1914 - JOSE MCMICKING v. CRISANTO LICHAUGO ET AL.

    027 Phil 386

  • G.R. No. 8313 March 30, 1914 - JOSE MA. Y. DE ALDECOA v. JOSE FORTIS ET AL.

    027 Phil 392

  • G.R. No. 8362 March 30, 1914 - JOSE PEREZ PASTOR v. PEDRO NOEL ET AL.

    027 Phil 393

  • G.R. No. 8375 March 30, 1914 - INTERISLAND EXPRESS CO. v. INSULAR COLLECTOR OF CUSTOMS

    027 Phil 396

  • G.R. No. 8478 March 30, 1914 - LUIS ESPERANZA v. ANDREA CATINDING

    027 Phil 397

  • G.R. No. 8527 March 30, 1914 - WEST COAST LIFE INSURANCE CO. v. GEO. N. HURD

    027 Phil 401

  • G.R. No. 8579 March 30, 1914 - UNITED STATES v. RUPERTO T. SANTIAGO

    027 Phil 408

  • G.R. No. 8654 March 30, 1914 - EUGENIO RESOLME ET AL. v. ROMAN LAZO

    027 Phil 416

  • G.R. No. 8689 March 30, 1914 - LIBRADO MANAS ET AL. v. MARIA RAFAEL

    027 Phil 419

  • G.R. No. 8781 March 30, 1914 - UNITED STATES v. ANTONIO JAVIER DICHAO

    027 Phil 421

  • G.R. No. 8785 March 30, 1914 - UY ALOC ET AL. v. CHO JAN LING ET AL.

    027 Phil 427

  • G.R. No. 9178 March 30, 1914 - UNITED STATES v. FELIPE LASTIMOSA

    027 Phil 432

  • G.R. No. 9217 March 30, 1914 - UNITED STATES v. GREGORIO MARTINEZ

    027 Phil 439

  • G.R. No. 9294 March 30, 1914 - UNITED STATES v. EULOGIO SANCHEZ

    027 Phil 442

  • G.R. No. 9329 March 30, 1914 - UNITED STATES v. SATURNINO AGUAS

    027 Phil 446

  • G.R. No. 9397 March 30, 1914 - UNITED STATES v. JOSE VAYSON

    027 Phil 447