SAN MIGUEL CORPORATION VS.

COURT OF APPEALS (GR # 57667, May 28, 1990) (Law on Natural Resources, Tax Declaration and Receip ts) FACTS: This is a petition for review on certiorari where petitioner San Miguel C orporation who purchased Lot 684 from Silverio Perez, seeks the reversal of the decision of the Court of Appeals denying its application for registration of the said land in view of its failure to show entitlement thereto. The Solicitor General opposed and appealed the application contending that the l and in question is part of public domain and that petitioner being a private cor poration is disqualified from holding alienable lands of the public domain. In t his case, petitioner claims that its predecessor-in-interest had open, exclusive and undisputed possession of the land in question based on documentary evidence of tax declarations and receipts, and testimonial evidence of vendor Silverio P erez. ISSUE: Whether or not the evidence presented by the petitioner is sufficient to warrant a ruling that petitioner and/or its predecessor-in-interest has a regist rable right over Lot 684. HELD: No, documentary evidence of tax declarations and receipts are not conclusi ve evidence of ownership or right of possession over a piece of land but mere in dicia of a claim of ownership. They only become strong evidence of ownership of land acquired by prescription when accompanied by proof of actual possession. Al so, the testimony of vendor Silverio Perez as proof of actual possession is weak and was not corroborated by other witnesses.