Fairchild v. Sarmiento

Republic of the Philippines SUPREME COURT Manila EN BANC G.R. No. 23105 February 21, 1925 GEO H. FAIRCHILD, plaintiff-appellee, vs. MARCELINO SARMIENTO, treasurer of Mindoro, defendant-appellant. Attorney-General Villa-Real for appellant. Ross, Lawrence and Selph for appellee.

STATEMENT The plaintiff, under the provisions of Act No. 926, is the lessee of a parcel of land of the public domain in the barrio of Pandurucan, municipality of San Jose, Province of Mindoro, specifically described in the lease and marked Exhibit A, and which is attached to, and made a part of, the complaint. For the years 1920, 1921, 1922 and 1923, the leased land was assessed for taxation purposes by the provincial assessor, and taxes thereon for the corresponding years were levied upon the land and paid by the plaintiff under protest, amounting to P424.27, which amount the plaintiff seeks to recover from the defendant in this action. The case was submitted upon the following stipulated facts: It is agreed by and between the parties in the above entitled action: That the plaintiff is a resident of the City of Manila, Philippine Islands; that the defendant is the duly appointed, qualified, and acting treasurer of the Province of Mindoro, Philippine Islands.

That, under the provisions of Act No. 926, the plaintiff is the lessee of a parcel of land of the public domain, situated in the barrio of Pandurucan, municipality of San Jose, Province of Mindoro, Philippine Islands, and described in the lease marked Exhibit A attached to the complaint. That for the years 1920, 1921, and 1923, the said land was assessed for taxation purposes by the provincial assessor of said province and taxes levied and paid thereon under protest by plaintiff as follows: Year Tax Penalty Total Date of payment 1920 P94.05 P37.62 P131.67 Dec. 28, 1922.

1921 94.05 37.62 131.67 1922 73.15 14.63 87.78 1923 73.15 ............ 73.15 May 31, 1923.