GR 34313; (January, 1932) (Digest)
G.R. No. 34313 ; January 18, 1932
FELIPE BELARMINO, plaintiff-appellant, vs. C.C. HAMMOND, Insular Auditor of the Philippines, and THE DIRECTOR OF PUBLIC WORKS, defendants-appellees.
FACTS
Plaintiff Felipe Belarmino had been operating a motor truck since May 1929. In June 1930, the Insular Auditor recommended, and the Director of Public Works ordered, the suspension of the truck’s operation for alleged non-payment of the 1929 registration fee. Belarmino filed suit to enjoin the suspension, claiming he had paid the fee. The defendants counterclaimed, seeking payment of P98.54 from Belarmino. At trial, Belarmino’s son testified he paid the fee at the Bureau of Public Works and received the number plate, but the official receipt was lost. A Bureau superintendent confirmed an entry in the official Motor Vehicle Register showing payment under Official Receipt No. 6291289 and stated such an entry and plate issuance only occurred upon payment. However, the defendants’ duplicate copy of that receipt was issued to a different person for only P1.
ISSUE
Whether Felipe Belarmino is liable to pay the motor vehicle registration fee for 1929 a second time, despite evidence suggesting payment was made to a government employee but possibly not remitted to the treasury.
RULING
No. The Supreme Court held that Belarmino had paid the fee. The testimony of his son was corroborated by the official register entry and the issuance of the number plate, which, according to the Bureau’s own evidence, would not have occurred without payment. The discrepancy in the duplicate receipt was likely due to misconduct by a Bureau employee, not the plaintiff. Payment to an employee performing official duties discharges the taxpayer’s obligation; the taxpayer is not responsible for ensuring the employee remits the money to the government. The Court affirmed the injunction against the suspension but reversed the order for Belarmino to pay the fee, absolving him from the counterclaim. (A dissenting opinion argued the suit was effectively against the State without its consent and that the fee, never reaching the treasury, remained unpaid, making Belarmino’s operation illegal.)
AI Generated by Armztrong.