G.R. No. L-6454 / August 9, 1911
THE UNITED STATES, plaintiff-appellee, vs. BRIGIDO JAVIER, appellant.

FACTS

Brigido Javier was charged with violating the Election Law. He falsely swore in an oath that he was not delinquent in the payment of public taxes assessed since August 13, 1898. In truth, he had not paid the special additional “road and bridge fund” cedula tax assessed in his province under Act No. 1652. Javier admitted this non-payment but contended that he was exempt because he had previously paid a cedula tax in Manila, which included a similar “road and bridge fund” tax.

ISSUE

Whether Javier’s payment of the “road and bridge fund” cedula tax in Manila exempted him from paying the same tax levied in his province of residence.

RULING

No. The Supreme Court affirmed Javier’s conviction but modified the sentence. Act No. 1652 explicitly provided that residents of a province subject to the additional cedula tax must pay it within that province. Payment in any other province does not exempt them from paying the tax in their province of residence. Therefore, Javier was delinquent in his provincial tax payment when he took the oath. The Court modified the sentence by removing the subsidiary imprisonment for non-payment of costs and setting the subsidiary imprisonment rate for non-payment of the fine at P2.50 per day.