G.R. No. 39839, December 22, 1933
THE PEOPLE OF THE PHILIPPINE ISLANDS, plaintiff-appellee, vs. GABRIEL HERNANDEZ, defendant-appellant.

FACTS

Gabriel Hernandez was elected provincial governor of Camarines Norte in June 1931. Before assuming office on October 16, 1931, he was delinquent in paying his land taxes amounting to P2,000. He sought advice from the Chief of the Executive Bureau, who informed him that his tax delinquency did not incapacitate him from assuming office, though he was advised to pay. Relying on this, he assumed office. He was later charged with violating Section 2659 of the Administrative Code of 1917 (as amended) for assuming office while disqualified under Section 407 for non-payment of taxes. The trial court convicted him, imposing imprisonment, a fine, and disqualification from public office. He appealed.

ISSUE

Whether Hernandez is criminally liable under Section 2659 of the Administrative Code for assuming the office of provincial governor while delinquent in the payment of his land taxes.

RULING

No. The Supreme Court acquitted Hernandez. The Court held that Section 2659, which penalizes assuming office without the necessary qualifications, applies only to ineligibility or disqualifications specified by law for holding public office (e.g., lack of age, citizenship). It does not apply to tax delinquency under Section 407. The Court noted that long-standing administrative interpretations by the Executive Bureau, the Department of the Interior, and the Attorney-General consistently held that tax delinquency did not bar an officer-elect from assuming office and did not constitute a criminal violation under Section 2659. Hernandez acted in good faith based on these official interpretations. The Court found no voluntary violation of the law. The conviction was reversed, and Hernandez was absolved.

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