Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 1962 > April 1962 Decisions > G.R. No. L-17047 April 28, 1962 - ATLANTIC MUTUAL INSURANCE COMPANY v. MANILA PORT TERMINAL, ET AL. :




PHILIPPINE SUPREME COURT DECISIONS

EN BANC

[G.R. No. L-17047. April 28, 1962.]

ATLANTIC MUTUAL INSURANCE COMPANY, Plaintiff-Appellant, v. MANILA PORT TERMINAL and/or MANILA RAILROAD COMPANY, Defendants-Appellees.

William H. Quasha, for Plaintiff-Appellant.

D. F. Macaranas for Defendants-Appellees.


D E C I S I O N


BENGZON, C.J. :


Sued in the Manila Court of First Instance for the recovery of P391.59 plus costs, the above defendants moved to dismiss on the ground of lack of jurisdiction by reason of the amount involved — it did not exceed P2,000.00 — (sec. 44[c], Republic Act No. 296).

Opposing the motion, the plaintiff maintained the court’s jurisdiction, arguing that the subject matter of the action related to admiralty and maritime commerce. The Hon. Magno Gatmaitan, judge, upheld defendants’ contention and dismissed the case. Hence, this appeal.

Atlantic Mutual Insurance Company complained of the above defendants as the operators of the arrastre service in the Port of Manila. It alleged in substance, a certain U. S. corporation shipped at New York for Manila, three cartons of medicines consigned to Pfizer laboratories (Phil.) Inc.; that such shipment was covered by a bill of lading and was insured with herein plaintiff insurance company; that the cartons were unloaded at the Port of Manila in good order and delivered to defendants; and that the latter in turn delivered the same, with damages and shortages amounting to P391.59 to the consignee.

This appeal has no merit. The matter involved no admiralty jurisdiction, as we have held in our opinion of November 29, 1960, deciding the cases of Atlantic Mutual Insurance Co. v. Manila Port Services, G.R. Nos L-15618 and 16116 and Insurance Company of North America v. Manila Port Service, G.R. No. L-16000. We reaffirmed this opinion in Delgado Brothers, Inc. v. Home Insurance Co., G.R. No. L- 16567, March 27, 1961.

CONSEQUENTLY, the appealed order is hereby affirmed, with costs against appellant. So ordered.

Padilla, Bautista Angelo, Labrador, Concepcion, Reyes, J.B.L., Paredes and Dizon, JJ., concur.




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  • SYLLABUS


    1. TAXATION; PERCENTAGE TAXES; FORFEITURE OF BOND WITHIN TEN YEARS. — Upon the execution of a bond to guarantee the payment of an internal revenue tax, the tax-payer, as principal, and the bondsman, as surety, assumed an obligation entirely distinct from the tax and became subject to an entirely different kind of liability. A bond being a written contract imposing rights and liabilities, the government, pursuant to article 1144 of the new Civil Code, has the right to take court action for its forfeiture within 10 years from the accrual of the right of action.

    2. ID.; ID.; ID.; SECTION 332 (c) OF REVENUE CODE NOT APPLICABLE. — Section 332 (c) of the Revenue Code, is not applicable to actions for forfeiture of bonds. The period of limitation provided in this section is evidently confined to actions for the collection of taxes.

    3. ID.; ID.; ID.; PRESCRIPTIVE PERIOD FOR PAYMENT OF TAX INTERRUPTED BY EXECUTION OF BOND. — Obligations contracted in a bond by a tax-payer constitute written acknowledgments of the debt and interrupt the 5-year period of prescription for the payment of tax.

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