G.R. No. 45240 ; May 31, 1938
THE PEOPLE OF THE PHILIPPINES, plaintiff-appellant, vs. FELIPE C. CARREON, defendant-appellee.

FACTS

The defendant, Felipe C. Carreon, was charged in the justice of the peace court of Santa Maria, Ilocos Sur, with violating Municipal Ordinance No. 6, series of 1935, for practicing as a notary public without paying the required municipal license tax. After being found guilty, he appealed to the Court of First Instance. The provincial fiscal filed an information charging the same violation. The defendant demurred, arguing the information did not allege facts constituting an offense. The court sustained the demurrer and ordered the fiscal to amend the information. Upon the fiscal’s refusal to amend, the court dismissed the case. The fiscal appealed, contending the orders violated the Constitution by not stating facts and law, and were erroneous for implicitly declaring the ordinance null.

ISSUE

Whether Municipal Ordinance No. 6 of Santa Maria, which imposes a municipal license tax on notaries public, is valid.

RULING

No. The ordinance is null and void as to notaries public. The authority of a municipality to impose municipal license taxes under section 1 of Act No. 3422 , as amended, is limited to persons engaged in any occupation or business, or exercising privileges in the municipality. A notary public is a public officer appointed by judges of first instance (or the Supreme Court in Manila), whose powers and duties are defined by law and are of a public nature. A notary public does not engage in an occupation or business or exercise a privilege within the meaning of the law. Therefore, the municipality lacked the authority to impose such a tax on notaries public. Consequently, the information was insufficient and fatally defective, and the defendant could not be held guilty. The appeal was dismissed.

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