PASTOR M. ENDENCIA and FERNANDO JUGO vs. SATURNINO DAVIDG.R. No.

L-6355-56
August 31, 1953

Facts: Saturnino David, then Collector of Internal Revenue, ordered the taxing of Justice Pastor
Endencia’s andJustice Fernando Jugo’s salary pursuant to Sec 13 of RA 590 which provides that
No salary wherever received by any public officer of the Republic of the Philippines shall be
considered as exempt from the income tax, payment of which is declared not to be a
diminution of his compensation fixed by the Constitution or by law. According to the brief of
the Solicitor General on behalf of appellant Collector of Internal Revenue, the decision in the
case of Perfecto vs. Meer, supra, was not received favourably by Congress, because
immediately after its promulgation, Congress enacted Republic Act No.590.
Issue: Does the imposition of an income tax upon the salaries of Justice Endencia and Justice
Jugo and other members of the Supreme Court and all judges of inferior courts amount to a
diminution? Is Section 13 of Republic Act No. 590 constitutional? And if the has the authority to
determine or interpret the law.
Ruling: In conclusion, the court laid down the doctrine in the case of Perfecto v. Meer, Supra,
that the effects of collection of income tax on the salary of the judicial officer is unconstitutional,
and the court has the hold of the interpretation and application of the constitution and the
statutes.