G.R. No. L‑3908
November 1, 1907

FACTS
– Plaintiffs‑appellants, as executors of the estate of the late Margarita Sivila, filed a complaint in the Court of First Instance (CFI) of Ilocos Norte seeking: (1) delivery of real and personal property and annulment of a partition to include the assets in the estate’s inventory; (2) recovery of fruits/valued at ₱75,000; (3) ₱15,000 for expenses, loss and damages; and (4) costs.
– Defendant‑appellee demurred, asserting lack of jurisdiction because the subject real property was chiefly situated in Ilocos Sur (only one piece in Ilocos Norte) and both parties resided in Ilocos Sur.
– On 21 January 1907 the CFI of Ilocos Norte sustained the demurrer, directing the plaintiffs to bring their action before the CFI of Ilocos Sur.
– Plaintiffs excepted the ruling and, on 26 January 1907, filed a bill of exceptions.

ISSUE
Whether the bill of exceptions filed by the plaintiffs was proper and may be taken to the Supreme Court for review at that stage.

RULING
The Supreme Court held that the bill of exceptions was premature. Under Sections 101, 123 and 143 of the (then) Code of Civil Procedure, a bill of exceptions may be considered only after a final judgment has been rendered. Since the lower court’s decision was interlocutory, the appeal was dismissed with costs.

Concurrence: Justices Torres, Johnson, Carson, Willard and Tracey joined the opinion.