G.R. No. L-8748; March 14, 1914
THE UNITED STATES, plaintiff-appellee, vs. SANTOS P. PALMA, defendant-appellant.

FACTS:
The accused, Santos P. Palma, purchased two tracts of land in 1908 and 1909. At the time of purchase, these lands were not listed on the provincial treasurer’s books. Palma failed to file a declaration of ownership as required by law until 1910. The municipal council first assessed the lands in November 1910, with the valuation finalized by the provincial board of tax appeals in February 1911. Palma paid the taxes for 1911 but did not pay any taxes for the years 1908, 1909, and 1910, during which he had possession of the land. In early 1911, delinquency notices for the unpaid taxes were mailed to him. In April 1912, Palma took the “debtor’s oath” (a sworn statement required for voter registration under the Election Law), declaring he was not delinquent in the payment of taxes, despite having paid no taxes on the lands for 1908-1910.

ISSUE:
Whether the accused is guilty of violating paragraph 4, Section 30 of the Election Law (Act No. 1582) for “knowingly taking a false oath” before an election officer regarding a material fact in a registration proceeding, specifically by swearing he was not tax delinquent when back taxes for 1908-1910 remained unpaid.

RULING:
Yes, the accused is guilty. The Supreme Court affirmed the conviction. The Court held that the evidence sustained the trial court’s findings beyond a reasonable doubt. The Court rejected the defense argument that the taxes for 1908-1910 were not lawfully assessed. It ruled that an owner who knowingly and willfully neglects to declare property for taxation, thereby avoiding assessment and payment of justly due taxes, is delinquent in the payment of those taxes. Taking an elector’s oath to the contrary under such circumstances constitutes perjury. While a declarant owner does not become delinquent until after proper assessment and notice (as held in U.S. v. Labadan), this rule does not protect an owner who fails to declare property altogether. Under Section 55 of Act No. 82 (The Municipal Code), when back taxes are assessed in such cases, penalties and interest are added as if the taxes had been assessed when they should have been, confirming the taxpayer’s liability and delinquency status. The judgment of the lower court was affirmed.