CEBU PORTLAND CEMENT COMPANY, 

plaintiff-appellant,
vs.
MUNICIPALITY OF NAGA, CEBU, ET AL., defendants-appellees.
G.R. Nos. 24116-17           August 22, 1968
FERNANDO, J.:

FACTS:
Cebu Portland Cement Company sought to test the validity of the sale at public auction
by the Municipality of Naga, Cebu of 100,000 bags of cement for the purpose of satisfying its
alleged deficiency in the payment of the municipal license tax as well as the penalty. The lower
court rendered a joint decision sustaining the validity of the action taken by defendant-appellee
Municipality of Naga.
The efforts of the defendant Treasurer to collect from the plaintiff the municipal license
tax imposed by Amended Ordinance No. 21, on cement factories located within the Municipality
of Naga, the defendant Treasurer decided on June 26, 1961 to avail of the Civil remedies
provided for under Section 2304 of the Revised Administrative Code and gave the plaintiff a
period of ten days plaintiff-appellant submits as illegal the distraint of 100,000 bags of cement
made on July 6, 1961.  Its contention is premised on the fact that in the letter of defendant-
appellee dated June 26, 1961, requiring plaintiff-appellant to settle its account of P204,300.00, it
was given a period of 10 days from receipt within which it could pay, failure to do so being the
occasion for the distraint of its property. 
It is now alleged that the 10-day period of grace was not allowed to lapse, Plaintiff-
appellant's argument is predicated on the fact that it was not until January 16, 1962 that it was
notified that the public auction sale was to take place on January 29, 1962.  It is its view that
under the Revised Administrative Code the sale of the distrained property cannot take place "less
than twenty days after notice to the owner or possessor of the property [distrained] and the
publication or posting of such notice."

ISSUES:
Whether or not in this appeal from the above joint decision, plaintiff-appellant Cebu
Portland Cement Company upholds the view that the distraint of the 100,000 bags of cement as
well as the sale at public auction thereafter made ran counter to the law.

RULING:
It suffices to answer such a contention by referring to the explicit language of the law. 
According to the Revised Administrative Code: "The remedy by distraint shall proceed as
follows: 
Upon the failure of the person owing any municipal tax or revenue to pay the same, at the
time required, the municipal treasurer may seize and distraint any personal property belonging to
such person or any property subject to the tax lien, in sufficient quantity to satisfy the tax or
charge the clear and explicit language of the law leaves no room for doubt.  The municipal
treasurer "may seize and distrain any personal property" of the individual or entity subject to the
tax upon failure "to pay the same, at the time required." 
There was such a failure on the part of plaintiff-appellant to pay the municipal tax at the
time required.  The power of the municipal treasurer in accordance with the above provision
therefore came into play. Such a contention could not prosper is explained clearly by the lower
court in the appealed decision. 
Thus: "With respect to the claim that the auction sale held on January 30, 1962 pursuant
to the distraint was null and void for being contrary to law because not more than twenty days
have elapsed from the date of notice, it is believed that the defendant Municipality of Naga and
Municipal Treasurer of Naga have substantially complied with the requirements provided for by
Section 2305 of the Revised Administrative Code.  From the time that the plaintiff was first
notified of the distraint on July 6, 1961 up to the date of the sale on January 30, 1962, certainly,
more than twenty days have elapsed. 
If the sale did not take place, as advertised, on July 27, 1961, but only on January 30,
1962, it was due to the requests for deferment made by the plaintiff which unduly delayed the
proceedings for collection of the tax.