G.R. No. L-15902; March 8, 1920
EUSEBIO TURRECHA, petitioner, vs. EDUARDO SANTAROMANA, municipal treasurer of the municipality of San Jose, Antique, respondent.

FACTS:
The petitioner, Eusebio Turrecha, sold a parcel of land to the Municipality of San Jose, Antique, for the sum of P200. He tendered an ordinary deed for the land and requested payment from the municipal treasurer, Eduardo Santaromana. The municipal treasurer refused to make the payment because the district auditor had ordered him not to do so. Turrecha subsequently filed a petition for a writ of mandamus to compel the treasurer to pay the P200.

ISSUE:
Whether a writ of mandamus will lie to compel a municipal treasurer to pay money for land purchased by the municipality when the district auditor has objected to the payment.

RULING:
No, mandamus will not lie. The Supreme Court sustained the demurrer and denied the petition. The Court held that the payment of money from municipal funds for an obligation of this nature is not a purely ministerial duty of the treasurer. Under Section 590 of the Administrative Code (Act No. 2711), in cases of deeds for property purchased by the government, the Insular Auditor must require a certificate of title from the Court of Land Registration or other evidence satisfactory to the Governor-General that the title is in the government. Pursuant to this authority, the Bureau of Audits promulgated rules requiring its approval before such payments are made. Therefore, the municipal treasurer has no legal obligation to pay until the Bureau of Audits grants its approval. Furthermore, the petitioner had an adequate alternative remedy under Section 653 of the Administrative Code, which allows any person aggrieved by a decision of a district auditor to appeal to the Insular Auditor within one year. Costs were adjudged against the petitioner.