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SUPREME COURT REPORTS ANNOTATED VOLUME 026

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Case Title: Select some text within a
TESTATE ESTATE OF IDONAH paragraph and click here to
SLADE PERKINS, deceased. copy the selected text. Citation
RENATO D. TAYAG, ancillary included.
administrator-appellee, vs.
BENGUET CONSOLIDATED. INC.,
oppositor-appellant.
242 SUPREME COUR
Citation: 26 SCRA 242 REPORTS
More... ANNOTATED
Tayag vs. Benguet
Search Result Consolidated, Inc.

1. of fiction, or by regarding it as No. L-23145. November 2

an artificial person distinct and
separate from its individual 1968.
stockholders. x x x It owes its
existence to law. It is an artificial
person created by law for certain TESTATE ESTATE
specific purposes, the extent of IDONAH SLADE PERKIN
whose existence, powers and
liberties is fixed by its charter."
deceased. RENATO
[191 Fletcher, Cyclopedia TAYAG, ancill
Corporations, pp. 19-20 (1931).
Chancellor Kent and Chief Justice
administrator-appellee,
Baldwin of Connecticut were BENGUET
likewise cited to the same - CONSOLIDATED. IN
effect. At pp. 12-13.] Dean
Pound's terse summary, a juristic oppositor-appellant.
person, resulting from an
association of human beings
granted legal personality by the Special proceedin
state, puts the matter neatly.
[204 Pound on Jurisprudence, Principal administration a
pp. 207-209 (1959).] There is ancillary administrat
thus a rejection
distinguished; When ancill
administration is prop
2. of Gierke's genossenchaft
theory, the basic theme of which Reason.—It is often necess
to quote from Friedmann, "is the to have more than
reality of the group as a social
and legal entity, independent of administration of an esta
state recognition and When a person dies intest
concession." [21Friedmann,
Legal Theory, pp. 164-168
owning property in the coun
(1947). See also Holdsworth, of his domicile as well as i
English Corporation Law, 31 Yale
foreign country, administrat
Law Journal, 382 (1922).] A
corporation as known to is had in both countries. T
Philippine jurisprudence is a which is granted in
creature without any existence
until it has received the jurisdiction of decedent's l
imprimatur of the state acting domicile is termed the princi
according to law. It is logically
inconceivable therefore that it
administration, while any ot
will have rights and privileges of administration is termed
a higher priority than that of its
ancillary administration.
creator. More than that, it cannot
legitimately refuse to yield The ancill
obedience to acts of its state
administration is prop
whenever a person dies, leav
in a country other than tha
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