GR 43290; (December, 1935) (Digest)
G.R. No. 43290 , December 21, 1935
PEOPLE OF THE PHILIPPINE ISLANDS vs. AMBROSIO LINSAÑGAN
FACTS
Ambrosio Linsañgan was prosecuted and convicted for non-payment of the cedula (poll) tax under Sections 1439 and 2718 of the Revised Administrative Code, which authorized imprisonment for such delinquency. He appealed his conviction, challenging the constitutionality of those provisions. While his appeal was pending, the 1935 Constitution took effect, which expressly prohibits imprisonment for non-payment of a poll tax.
ISSUE
Whether the judgment of conviction can stand in light of Section 1, Clause 12, Article III of the 1935 Constitution, which provides that “no person shall be imprisoned for debt or nonpayment of a poll tax.”
RULING
No. The Supreme Court reversed the conviction and dismissed the case. The Court held that Section 2718 of the Revised Administrative Code, which authorized imprisonment for non-payment of the poll tax, became inoperative upon the inauguration of the Commonwealth Government on November 15, 1935, as it was inconsistent with the new constitutional prohibition. Under the transitory provision (Article XV, Section 2) of the Constitution, existing laws remained operative only if not inconsistent with the Constitution. Therefore, no valid judgment of conviction could be based on the repealed provision.
AI Generated by Armztrong.