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FACTS
The case is about the basis for computing the penalty for real estate taxes.
Quimpo is the owner of a parcel of land in City of Cagayan De Oro (CDO) City
valued at 20,000 P in 1969. The realty tax for this property is 400.00
pesos annually payable in 4 equal instalments. He paid on time for the first 3
installments amounting to 300.00 but he defaulted with the last payment and
it was only on the 27th of August the next year that he settled the last
instalment. He tried paying to the City Treasurer of CDO for 124.00 inclusive of
the penalty however the Treasurer declined payment saying that he ought to
pay 196.00 (100 pesos for the unpaid tax and 96 pesos representing
the penalty). As such, Quimpo filed action for mandamus with damages
against the City Treasurer and consigned 124.00 pesos before the Court of
First Instance. He asserts that he suffered mental anguish caused by the
Treasurer thereby praying for 12,000 Peso worth of Moral, Actual and
Exemplary damages.