Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 1968 > July 1968 Decisions > G.R. No. L-24955 July 29, 1968 - AMERICAN INSURANCE COMP. v. REPUBLIC OF THE PHIL., ET AL:




PHILIPPINE SUPREME COURT DECISIONS

EN BANC

[G.R. No. L-24955. July 29, 1968.]

AMERICAN INSURANCE COMPANY, Plaintiff-Appellant, v. REPUBLIC OF THE PHILIPPINES and BUREAU OF CUSTOMS, Defendants-Appellees.

William H . Quasha & Associates, for Plaintiff-Appellant.

Solicitor General for Defendants-Appellees.


SYLLABUS


1. TAXATION; ARRASTRE SERVICE; RECOVERY OF DAMAGES; GOVERNMENTAL IMMUNITY FROM SUIT; REMEDY. — The Bureau of Customs Arrastre Service performs a necessary incident of the primary governmental function of assessing and collecting lawful taxes and revenues, charges, fines and penalties. Neither the Bureau nor the Republic are suable for said operations without the latter’s consent in view of the State’s immunity from suit, and the claimant’s remedy lies in filing a claim with the Auditor General, under Commonwealth Act No. 327.


D E C I S I O N


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


Appeal by the American Insurance Company from an order of the Court of First Instance of Manila (Civil Case No. 60551) dismissing its action to recover from the Republic the value of certain cargoes consigned to the insured San Miguel Corporation, and allegedly lost in 1964 while in the possession of the Bureau of Customs, as "arrastre" operator.

In a long line of decisions, starting from Mobil Philippines Exploration, Inc., v. Customs Arrastre Service, L-23139, December 17, 1966, 1 this Court has repeatedly and uniformly held that the Bureau of Customs Arrastre Service performed a necessary incident of the primary governmental function of assessing and collecting lawful taxes and revenues, charges, fines and penalties; that neither the Bureau nor the Republic are usable for said operations without the latter’s consent, in view of the State’s immunity from suit; and that the claimant’s remedy lies in filing a claim with the Auditor General, under Commonwealth Act No. 327. No reason is shown for departing from the established doctrine.

WHEREFORE, the appealed order of dismissal is affirmed, with costs against Appellant.

Concepcion, C.J., Dizon, Makalintal, Zaldivar, Sanchez, Castro, Angeles and Fernando, JJ., concur.

Endnotes:



1. V., inter alia, Insurance Co. of North America, L-26532, July 10, 1967 and L-27515, Sept. 5, 1967; Phil. First Ins. Co. v. Customs Arrastre Service, L-26951, Sept. 12, 2967; Royal Ins. Co. v. American Pioneer Line, Et Al., L-25323, November 15, 1967; American Ins. Co. v. Republic, L-25476, Nov. 15, 1967; Hartford Fire Ins. Co. v. Marchessine & Co., L-24544, Nov. 15, 1957; Home Ins. Co. v. U.S. Lines, L-26693, Nov. 15, 1967; Domestic Ins. Co. v. Barber Lines, L- 23879, Nov. 18, 1967; Domestic Ins. Co. v. American Pioneer Line, L- 28651, Feb. 27, 1958.




Back to Home | Back to Main




















chanrobles.com





ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com

ChanRobles MCLE On-line

ChanRobles Lawnet Inc. - ChanRobles MCLE On-line : www.chanroblesmcleonline.com






July-1968 Jurisprudence                 

  • G.R. No. L-24990 July 3, 1968 - WILLIAM C. PFLEIDER v. REPUBLIC OF THE PHIL.

  • G.R. No. L-24804 July 5, 1968 - PEOPLE OF THE PHIL. v. MARCIANO PARAYNO, ET AL

  • G.R. No. L-28561 July 8, 1968 - BARNEY FRENCH v. COMMISSION ON ELECTIONS, ET AL

  • A.C. No. 102 July 15, 1968 - PAFLU v. HON. EMILIO C. TABIGNE

  • G.R. No. L-21175 July 15, 1968 - PASCUALA SOTTO PAHANG v. FILEMON SOTTO

  • G.R. No. L-18414 July 15, 1968 - ANTONIO M. PEREZ, ET AL v. J. ANTONIO ARANETA

  • G.R. No. L-24843 July 15, 1968 - MEMBERS OF THE CULT OF SAN MIGUEL ARCANGEL v. PEDRO NARCISO

  • G.R. No. L-24419 July 15, 1968 - LEONORA ESTOQUE v. ELENA M. PAJIMULA

  • G.R. No. L-24997 July 18, 1968 - PHIL. NATIONAL BANK v. TERESITA OSETE, ET AL

  • G.R. No. L-21027 July 20, 1968 - JUAN GUTIERREZ, ET AL. v. LUCIANO T. CRUZ, ET AL.

  • G.R. No. L-22002 July 20, 1968 - CANUTO A. LIM, ET AL. v. TOMAS V. SABARRE

  • G.R. No. L-24099 July 20, 1968 - CLOTILDE CORREOS, ET AL. v. LADISLAO VALENZUELA Y PEREZ, ET AL

  • G.R. No. L-24951 July 20, 1968 - IN RE: JOSE CHUA CHU v. REPUBLIC OF THE PHIL.

  • G.R. No. L-26197 July 20, 1968 - ADELO C. RIVERA v. SAN MIGUEL BREWERY CORP., INC.

  • G.R. No. L-18598 July 23, 1968 - TAN GUAN v. HON. MARIANO NABLE, ET AL

  • G.R. No. L-22682 July 23, 1968 - GORGONIO PABILING v. ISIDORO PARINACIO, ET AL

  • G.R. No. L-23796 July 23, 1968 - LOURDES P. SAN DIEGO, ET AL v. HON. FERNANDO HERNANDEZ, ET AL

  • G.R. No. L-23934 July 25, 1968 - HIDPION P. DEL ROSARIO, ET AL v. ABELARDO SUBIDO, ET AL

  • G.R. No. L-26353 July 29, 1968 - PERLA C. PACURSA v. SIMEON DEL ROSARIO, ET AL

  • G.R. No. L-26568 July 29, 1968 - PEOPLE OF THE PHIL. v. DIEGO MALILLOS

  • G.R. No. L-28842 July 29, 1968 - FAUSTINO CORTEZ v. HON. ONOFRE VILLALUZ, ET AL

  • G.R. No. L-24955 July 29, 1968 - AMERICAN INSURANCE COMP. v. REPUBLIC OF THE PHIL., ET AL

  • G.R. No. L-24566 July 29, 1968 - ACCFA v. ALPHA INSURANCE & SURETY CO., INC., ET AL

  • G.R. No. L-24576 July 29, 1968 - MARTINIANO P. VIVO, ET AL v. HON. AGUSTIN P. MONTESA, ET AL

  • G.R. Nos. L-24444-45 July 29, 1968 - PEOPLE OF THE PHIL. v. ROMEO DORIQUEZ

  • G.R. No. L-24396 July 29, 1968 - SANTIAGO P. ALALAYAN, ET AL. v. NATIONAL POWER CORPORATION, ET AL

  • G.R. No. L-24072 July 29, 1968 - ANTONIO MA. CUI, ET AL v. COURT OF APPEALS, ET AL

  • G.R. Nos. L-24020-21 July 29, 1968 - FLORENCIO REYES, ET AL v. COMMISSIONER OF INTERNAL REVENUE, ET AL

  • G.R. No. L-19852 July 29, 1968 - PEOPLE OF THE PHIL. v. MANSUETO JAMERO, ET AL

  • G.R. No. L-23133 July 29, 1968 - VICENTE S. DEL ROSARIO, ET AL v. COURT OF INDUSTRIAL RELATIONS, ET AL

  • G.R. No. L-23606 July 29, 1968 - ALHAMBRA CIGAR & CIGARETTE MANUFACTURING CO., INC. v. SECURITIES & EXCHANGE COMMISSION

  • G.R. No. L-20158 July 29, 1968 - CANDELARIO ALMENDRAS, ET AL v. AMADO DEL ROSARIO, ET AL

  • G.R. No. L-21059 July 29, 1968 - DIRECTOR OF LANDS v. COURT OF APPEALS, ET AL

  • G.R. No. L-22320 July 29, 1968 - MERCEDES RUTH COBB-PEREZ, ET AL v. HON. GREGORIO LANTIN, ET AL

  • G.R. No. L-20619 July 29, 1968 - REPARATIONS COMMISSION, ET AL v. HON. JUDGE HIGINIO B. MACADAEG, ET AL

  • G.R. No. L-20794 July 29, 1968 - DY EN SIU CO, ET AL v. LOCAL CIVIL REGISTRAR OF THE CITY OF MANILA, ET AL

  • G.R. No. L-23919 July 29, 1968 - REPUBLIC OF THE PHIL. v. HON. GUILLERMO S. SANTOS, ET AL

  • G.R. No. L-24984 July 29, 1968 - PHIL. COMM., ELEC. & ELECTRICITY WORKERS’ FED., ET AL v. HON. JUDGE RAMON O. NOLASCO, ET AL

  • G.R. No. L-24388 July 29, 1968 - REGAL MANUFACTURING EMP., ASSO., ET AL v. HON. ANDRES REYES, ET AL.

  • G.R. No. L-27741 July 29, 1968 - R.B. INDUSTRIAL DEV. CO., LTD., ET AL v. HON. MANUEL LOPEZ ENAGE, ET AL

  • G.R. No. L-28524 July 29, 1968 - ERNESTO NAVARRO, ET AL v. HON. TITO V. TIZON, ET AL

  • G.R. No. L-24348 July 30, 1968 - FELICIDAD VIERNEZA v. COMMISSIONER OF CUSTOMS

  • G.R. No. L-22304 July 30, 1968 - SAMAR MINING CO., INC. v. FRANCISCO P. ARNADO, ET AL

  • G.R. No. L-22159 July 31, 1968 - EMILIANO CASTRO, JR. v. COURT OF APPEALS, ET AL

  • G.R. No. L-24472 July 31, 1968 - PHIL. RABBIT BUS LINES, INC. v. PROSPERO GABATIN, ET AL

  • G.R. No. L-24924 July 31, 1968 - CRESENCIA ANTONEL, ET AL v. LAND TENURE ADMI., ET AL

  • G.R. No. L-26192 July 31, 1968 - PEOPLE OF THE PHIL. v. LORENZO MANA-AY, ET AL

  • G.R. No. L-24414 July 31, 1968 - DIONICIA J. CID, ET AL v. NANCY W. BURNAMAN, ET AL

  • G.R. No. L-22663 July 31, 1968 - HOC HUAT TRADING, ET AL v. HON. GUILLERMO S. SANTOS, ET AL

  • G.R. No. L-23245 July 31, 1968 - JUANITA RIVERA v. SILVINO CURAMEN

  • G.R. No. L-23491 July 31, 1968 - TAURUS TAXI CO., INC., ET AL v. CAPITAL INSURANCE & SURETY CO., INC.

  • G.R. No. L-24140 July 31, 1968 - VICENTE ARRIETA v. MALAYAN SAWMILL COMPANY, ET AL

  • G.R. No. L-24557 July 31, 1968 - CITY OF MANILA v. TARLAC DEVELOPMENT CORPORATION, ET AL

  • G.R. No. L-24668 July 31, 1968 - ANDRES LAPITAN v. SCANDIA INC., ET AL

  • G.R. No. L-24987 July 31, 1968 - CENTRAL AZUCARERA DON PEDRO v. WORKMEN’S COMPENSATION COM., ET AL

  • G.R. No. L-25550 July 31, 1968 - PLARIDEL SURETY & INS. CO., v. HON. W. DE LOS ANGELES, ET AL

  • G.R. No. L-27072 July 31, 1968 - SURIGAO MINERAL RESERVATION BOARD, ET AL v. HON. GAUDENCIO CLORIBEL, ET AL

  • G.R. No. L-26082 July 31, 1968 - NORBERTO DE LA REA v. HON. ABELARDO SUBIDO, ET AL

  • G.R. No. L-27084 July 31, 1968 - ANGELA ESTATE, INC., ET AL v. CFI NEGROS OCCI., ET AL

  • G.R. No. L-22542 July 31, 1968 - LUZON STEVEDORING CORPORATION v. SALVADOR CELORIO, ET AL

  • A.C. No. 122-J July 31, 1968 - NICOLAS SUPERABLE, JR. v. HON. GODOFREDO ESCALONA

  • G.R. No. L-13938 July 31, 1968 - PEDRO BUTIONG v. SURIGAO CONSOLIDATED MINING CO. INC.

  • G.R. No. L-22577 July 31, 1968 - BENJAMIN WENCESLAO, ET AL. v. CARMEN ZARAGOZA, INC.

  • G.R. No. L-23261 July 31, 1968 - ERNESTO VELUZ v. SOCORRO VELUZ, ET AL.

  • G.R. No. L-23689 July 31, 1968 - MAYO LOPEZ CARILLO, ET AL v. ALLIED WORKER’S ASSO. OF THE PHIL., ET AL

  • G.R. No. L-24514 July 31, 1968 - SAURA IMPORT & EXPORT CO., INC., ET AL v. JUDGE ARSENIO SOLIDUM, ET AL