G.R. No. L-6110 / March 11, 1911
THE UNITED STATES, plaintiff-appellee, vs. NARCISO DUCO, ET AL., defendants-appellants.

FACTS

The appellants were convicted by the Court of First Instance of Ilocos Norte for violating paragraph 4, Section 30 of the Election Law. The charge stemmed from their act of taking an oath on October 2, 1909, to be registered as electors, falsely swearing that they were not delinquent in the payment of their taxes for the preceding year. In reality, none of them had paid their taxes at the time of registration. During the trial, the appellants admitted to not having paid their taxes when they took the oath but offered excuses, such as relying on rumors or advice that they could register if they paid their taxes after registration but before the election. Some appellants later presented tax receipts showing payments made in late October 1909.

ISSUE

Whether the appellants are guilty of violating the Election Law by falsely swearing that they were not tax delinquents at the time of their registration as electors.

RULING

Yes, the appellants are guilty. The Supreme Court affirmed the trial court’s judgment, finding that each appellant knew at the time of taking the oath and registering that they had not paid their taxes and were therefore delinquent and unqualified to register or vote. Their reliance on rumors or advice did not excuse the violation. The Court modified only the rate of subsidiary imprisonment in case of insolvency, setting it at P2.50 per day instead of P2.00 per day as originally imposed.