RT. 1163.

Every is also obliged

person obliged to to take care of
give something it with the
is also obliged proper
to take care of diligence of a
it with the good father of a
proper family, unless the
diligence of a law
good father of a or the
family, unless the stipulation of
law the parties
or the requires another
stipulation of standard of care.
the parties
requires another
CHAPTE
standard of care. R2
RT. 1163. Every
person obliged to NATURE
give something
AND
 the parties
EFFECTS requires another
OF standard of care.
ART. 1163. Every person obliged to give something is also obliged to
take care of it with the proper diligence of a good father of a

OBLIGA
family, unless the law or the stipulation of the parties requires
another standard of care.

I. REAL OBLIGATION (OBLIGATION TO GIVE)

I. REAL OBLIGATION (OBLIGATION TO

GIVE)

TION
Specific or Determinate Thing - one which can be
particularly designated or physically segregated from all
others of the same class

Generic or Indeterminate Thing - one which refers only

CHAPTER 2: NATURE AND EFFECTS OF OBLIGATION
CHAPTER 2
NATURE AND EFFECTS OF OBLIGATION
to a class or genus to which it pertains and cannot be
pointed out with particularity.
Duties of the obligor or debtor with respect to
determinate or specific thing:

RT. 1163. Every 1. To deliver the thing itself

GR: The debtor of a thing cannot compel the

person obliged to creditor to receive a different one, although the latter

may be of the same value as, or more valuable
than which is due. (Civil Code, Art. 1244, par.1)

give something XPNs:

a. By agreement or consent, the debtor may deliver a

is also obliged
different thing or perform a different prestation in lieu of
that stipulated (either a Dation in Payment or
Objective Novation)

to take care of b. Waiver of defect, the creditor with knowledge of defect

accepts the thing without protest or disposes it

2. Preserve the Thing with Due Care

it with the GR: Every person obliged to give something is also

obliged to take care of it with the proper diligence

proper
of a good father of a family. (Civil Code, Art. 1163)

XPNs:

diligence of a
a. The law or stipulations of the parties require
another standard of care.

b. Common Carriers - In case of common carriers, which

good father of a from the nature of their business and for reasons of public
policy, is bound to observe extraordinary diligence in the
vigilance over the goods and for the safety of the

family, unless the

passengers transported by them, according to all
the circumstances of each case.

c. Banks - In case of banks, wherein the degree of

law diligence required is more than that of a good of a

family, where the fiduciary nature of their depositors is
concerned

or the Diligence - the attention and care required of a

person in a given situation and is the opposite of
negligence.

stipulation of
Diligence - the attention and care required of a
person in a given situation and is the opposite of
negligence.
Diligence - the attention and care required of a
person in a given situation and is the opposite of
negligence.
Kinds of Diligence
KINDS OF FRUITS:
a. Natural Fruits - the spontaneous products of the soil,
the young and other products of animals produced
without intervention of human labor

1. Simple Diligence b. Industrial Fruits - those produced by lands of any kind

2. Extraordinary Diligence
3. Diligence of a Good Father of a Family (Bono’s Pater
Familia) - measure of prudence or activity as is properly
expected from, and ordinarily exercised by a reasonable
and prudent man under particular circumstances
3.Deliver the Accessions and Accessories
GR: Obligation to give a determinate thing includes
that of delivering all its accession and accessories,
even though they may not have been mentioned. (Civil
Code, Art. 1166)
XPNs: By contrary intention of the parties.
Accession - is the right by virtue of which the owner of a
thing becomes the owner of everything which is
produced thereby, or which is incorporated or attached
thereto, either naturally or artificially.
through cultivation brought by an intervention of
human labor
c. Civil Fruits - those derived by virtue of juridical relation.
Correlative Rights of the Oblige:
1. Right to Specific Performance
2. Right to Rescission or Resolution
3. Right to damages due to the ff:
I. Fraud
ii. Negligence in the performance of an obligation
iii. Delay or Default
iv. Any manner in contravention of the tenor of the
obligation
Correlative Rights of the Obligee:
1. Right to Specific Performance
2. Right to Rescission or Resolution
3. Right to damages due to the ff:

- the fruits of, or additions to, or improvements i. Fraud

upon, a thing (the principal) ii. Negligence in the performance of an obligation
Accessories - are things joined to or included with the iii. Delay or Default
principal thing for the latter’s embellishment, better use, or
completion. iv. Any manner in contravention of the tenor of the
obligation
Right of Accession - right corollary to ownership of
property which gives the owner the right to GR: If due to fortuitous event, the obligor is not
everything produced by the property or which is liable for failure to deliver
incorporated or attached thereto, either naturally or
artificially. XPNs:

4. To Deliver the Fruits a. Law

GR: The creditor has a right to the fruits of the thing from b. Stipulation to the contrary
the time the obligation to deliver it arises. However, there i. Nature if the obligation requires assumption of
is no real right until the same has been delivered to him. risk
Civil Code, Art.1164, par.1)
ii. Fraud or malice (bad faith)
XPN: Obligations arising from contracts, a stipulation
as regards the fruits shall govern. (CC, Art. 1306 iii. Debtor was already in delay when the fortuitous
event took place.
When an obligation to deliver arises:
4. Right to the fruits and interests from the time the
a. If obligation is based on law, quasi-delict, quasi- obligation to deliver arises.
contract or crime, the specific provisions of applicable 4. Right to the fruits and interests from the time the
law shall determine when the delivery shall be obligation to deliver arises.
affected; or
Duties of the obligor or debtor with respect to
b. If obligation is based on contracts. generic or indeterminate thing:
GR: All fruits shall pertain to the vendee from the 1. To deliver the thing of the same quality
constitution or perfection of the obligation. (CC, Art. intended by the parties, taking into account the purpose
1187) of the obligation, intent of the parties and other
circumstances; and
XPNs:
I. Subject to a suspensive condition, it arises 2. To be liable for damages in case of breach due to
from the happening of the condition; delay, fraud, negligence or contravention of the tenor
ii. If there is a contrary stipulation of the thereof.
parties with respect to the time when the
thing or fruits shall be delivered GR: To deliver a thing which is neither of superior nor
XPNs: Subject to a suspensive condition, it arises from the inferior quality.
happening of the condition. If there is a contrary
stipulation of the parties with respect to the time XPN: When the purpose of the obligation and other
when the thing or fruits shall be delivered circumstances shall have to be taken into
consideration.
Correlative Rights of the Obligee:

1. Right to ask for the performance of the

obligation.

2. Right to ask that the obligation be complied with by a

third person at the expense of the debtor. CC, Art. 1165)

3. Right to ask for rescission. Forms of breach of Obligation

4. Right to damages due to: 1. Voluntary - arises either by fraud, negligence,
i. Failure to deliver delay and in any manner contravene to the tenor of the
obligation.
ii. Fraud
2. Involuntary - arises due to fortuitous events
iii. Negligence
3. Substantial - amount to non-performance which is the
iv. Delay basis for rescission and payment of damages, and

v. Any matter in contravention of the tenor of the 4. Casual - a part of the obligation has been
obligation performed and gives rise to liability for damages

II. PERSONAL OBLIGATION (OBLIGATIONTO DO) - Different Modes of Breach

Positive Personal Obligation
GR: In obligations to do or not to do, an act or
forbearance cannot be substituted by another act or
forbearance against the obligee’s will. (CC, Art. 1244,
par.2)
XPN: In facultative obligations, where the debtor
reserves the right to substitute another
prestation
XPN: In facultative obligations, where the debtor
reserves the right to substitute another prestation
Duties of the obligor in an obligation to do:
1. To do it
2. To shoulder the cost if someone does it
3. To undo what has been poorly don
4. To pay damages
III. OBLIGATION NOT TO DO - Negative Personal
Obligation
Duties of the obligor in an obligation not to do:
1. Not to do what should not be done
2. To shoulder the cost to undo what should not have
been done
Those who in the performance of their obligation are guilty
of fraud, negligence or delay and those who in any
manner contravene the tenor thereof, are liable for
damages. (CC, Art.1170)
1. FRAUD (Dolo) - the voluntary execution of a
wrongful act, or a willful omission which
prevents the normal presentation of prestation,
knowing and intending the effects which
naturally and necessarily arise from such act or
omission.
- it implies some kind of malice and
dishonesty and cannot cover cases of mistake
and errors in judgement made in good faith.
1. FRAUD (Dolo)
The voluntary execution of a wrongful act, or a
willful omission which prevents the normal presentation
of prestation, knowing and intending the effects
which naturally and necessarily arise from such act or
omission.- it implies some kind of malice and
dishonesty and cannot cover cases of mistake and errors
in judgement made in good faith.
Effect of Fraud: Liability for damages.
Waiver of Fraud: Responsibility arising from frauds
demandable in all obligations. Any waiver for future
action for fraud is void.

3. To pay damages Kinds of Fraud:

Rights of a creditor in personal obligations: “ToDo or a. Fraud in the performance of the obligation. (CC,Art.
Not To Do’ 1171)

b. Fraud in the execution / creation / birth of a

contract:

a. Dolo Causante (Causal Fraud)

b. Dolo Incidente (Incidental Fraud)

Dolo Causante - the fraud employed by one party prior

to or simultaneous with the creation of the contract to
secure the consent of the other. It is the fraud used by a
party to induce the other to enter into a contract
without which the latter would not have agreed to,
taking into account the circumstances of the case.

Incidental Fraud - fraud employed to secure the

consent of the other party but which only renders the party
who employs it liable for damages
2. NEGLIGENCE (CULPA)
The fault or negligence of the obligor consists
in the omission of the diligence which is
required by the nature of the obligation and
corresponds with the circumstances of the
persons, of the time and place (CC, Art. 1173,
par. 1); any voluntary act or omission, there
being no malice, which prevents the normal
fulfillment of an obligation.
In case of fraud, bad faith, malice or wanton
attitude, the obligor shall be responsible for all
damages which may be reasonably attributed
to the non-performance of the obligation (CC,
Art. 2201, par. 2)
2. NEGLIGENCE (CULPA)

The fault or negligence of the obligor consists in the

omission of the diligence which is required by the
nature of the obligation and corresponds with the
circumstances of the persons, of the time and place
(CC, Art. 1173,par. 1); any voluntary act or omission,
there being no malice, which prevents the normal Fraud (Dolo) vs Negligence (Culpa)
fulfillment of an obligation.

In case of fraud, bad faith, malice or wanton attitude, the

obligor shall be responsible for all damages which may be
reasonably attributed to the non-performance of the
obligation (CC,Art. 2201, par. 2)

Effects of Negligence:

a. Damages are demandable which the court may

regulate according to circumstances; and

b. Invalidates defense of fortuitous even

Kinds of Negligence:

a. Civil Negligence 3. DELAY (MORA)- It refers to the non-fulfillment of

obligation with respect to time.
i. Culpa Contractual - fault or negligence
of obligor by virtue of which he is unable to Civil Code, Art. 1169. Those obliged to deliver or to do
perform his obligation arising from a pre-existing something incur delay from the time the obligee
contract; and judicially or extra-judicially demands from them the
fulfillment of their obligation.
ii. Culpa Aquilana/quasi-delict - fault or
negligence of a person whose failure to GR: Without demand, judicial or extra-judicial, the effect of
observe the required diligence to the default will not arise.
obligation causes damage to another. XPNs:
b. Culpa Criminal - fault or negligence which results in a. When the obligation or law expressly
the commission of a crime sodeclares;

b. When from the nature and circumstances of

theobligation it appears that the designation of thetime
when the thing to be delivered or theservices to
be rendered was a controllingmotive for the
establishment of the contract.

c. When demand would be useless:

i. Caused by some act or fault of the debtor

ii. Impossibility caused by fortuitous event.

Delay in Reciprocal Obligations

In reciprocal obligations, neither party incurs delay if

the other does not comply or is not ready to comply in
a proper manner with what is incumbent upon him.
From the moment one of the parties, delay by the other
begins.

Requisites in order to consider the Obligor in

Default
a. Obligation is demandable and already liquidated; i. Offer of performance by the debtor who has the
required capacity;
b. The obligor/debtor delays performance ii. Offer must be to comply with the prestation as it
should be performed; and
c. The creditor requires performance judicially or extra-
iii. Creditor refuses the performance without just
judicially cause.
Grace Period - its a period immediately after the due date
for an obligation during which payment may be made Requisites:
without penalty.
i. Offer of performance by the debtor who has the required
- it is not an obligation of the debtor but a right. capacity;
Kinds of Delay: ii. Offer must be to comply with the prestation as it should
a. Mora Solvendi be performed; and

b. Mora Accipiendi iii. Creditor refuses the performance without just

c. Compensation Morae
Mora Solvendi - delay on the part of the debtor by not
performing his obligation after a demand or specified time
and may either be:
cause.
Effects of Mora Accipiendi
a. Responsibility of the debtor for the thing is
reduced and limited to fraud and gross negligence;

i. Ex Re - obligations to give b. Debtor is exempted from the risks of loss of thething,

which automatically passes to the creditor;
ii. Ex Persona - obligations to do
c. All expenses incurred by the debtor for the
Requisites: preservation of the thing after the delay shall be
chargeable to the creditor;
a. Prestation is demandable and is already
liquidated d. The creditor shall become liable for damages;

b. The debtor is in delay of the performance due to causes e. The debtor may relieve himself of the obligation by
imputable to him and not by acts such as fortuitous consignation of the thing; and
events; and
f. If the obligation bears interest, the debtor does not have
c. The creditor requires or demands the to pay from the moment of the mora.
performance judicially or extra-judicially.
Remedy:
Reckoning time of delay:
Judicially - date of filing of complaint i. Consign it in court; and
Extra-judicially - date of demand
ii. Keep it to himself (he is not liable for damages)
Reckoning time of delay:

Judicially - date of filing of complaint

Extra-judicially - date of demand
Effects of Mora Solvendi:
1. Debtor is liable for interest in obligation to pay
money, or damages.
2. Debtor is liable even for fortuitous event when the
obligation is to deliver a specific thing. For generic
things, debtor may still be compelled to deliver a
thing of the same kind or be held liable for
damages.
Effects of Mora Solvendi:
1. Debtor is liable for interest in obligation to pay money,
or damages.
2. Debtor is liable even for fortuitous event when the
obligation is to deliver a specific thing. For generic things,
debtor may still be compelled to deliver a thing of the
same kind or be held liable for damages.
Mora Accipiendi - delay in the performance based on
the omission by the creditor of the necessary
cooperation, especially acceptance on his part
Mora Accipiendi - delay in the performance based on the
omission by the creditor of the necessary
cooperation, especially acceptance on his part
Requisites:
Compensation Morae - delay of the parties in a
reciprocal obligation
Compensation Morae - delay of the parties in a
reciprocal obligation
GR: Parties in a bilateral contract can regulate the order in
which they shall comply with reciprocal prestation.
Otherwise, the fulfillment must be simultaneous and
reciprocal.
XPN: Contrary stipulation. (ex. Installment basis)
Effects of Compensation Morae:
i. Delay of the obligor cancels delay of the obligee
and vice versa;
ii. No actionable default on the part of the obligees;
iii. If delay of one party is followed by that of the
other, the liability of the first infractor shall be
equitably balanced by the court. If it cannot be
determined which of the parties is guilty of delay,
the contract shall be deemed extinguished and each
shall bear his own damages.
Effects of Compensation Morae:
i. Delay of the obligor cancels delay of the oblige and vice
versa;
ii. No actionable default on the part of the obligees;
iii. If delay of one party is followed by that of the other, the
liability of the first infractor shall be equitably
balanced by the court. If it cannot be determined
which of the parties is guilty of delay, the contract shall be
deemed extinguished and each shall bear his own
damages.
fulfillment of
Cessation of the Effects of Delay (mora)
The benefits arising from default or delay may
cease upon (1) renunciation by the creditor,
the
express or implied and (2) prescription
Cessation of the Effects of Delay (mora)

The benefits arising from default or delay may

obligation, but
cease upon (1) renunciation by
creditor, express or implied and (2) prescription
the
also every kind
of defective
4.CONTRAVEN performance,
TION OF unless excused
TENOR in proper cases
Under Art. 1170 by
of the Civil Code, fortuitous event
the phrase 4.CONTRAVENTION OF TENOR

Under Art. 1170 of the Civil Code, the phrase “in

“in any manner any manner contravene the tenor” of the obligation
includes not only any illicit act which impairs the
strict and faithful fulfillment of the obligation, but

contravene the
also every kind of defective performance, unless
excused in proper cases by fortuitous event

Note: the following do not excuse fulfillment:

tenor” of the a. Increase in cost of performance

b. Poverty

obligation c. War between the subjects of a neutral country.

Remedies of creditor in case of Breach:

includes not I. Primary Remedies

1) Action for Performance (Specific

only any illicit

Performance or Substituted Performance)

2) Action for Damages (exclusively or in

addition to action for performance); and

act which 3) Action for Rescission

II. Subsidiary Remedies

impairs the 1) Accion Subrogatoria

2) Accion Pauliana

strict and 3) Other Specific Remedies

I. Primary Remedies

faithful
1. Action for Performance. Action for Specific
Performance (in obligation to give a determinate
thing)
- when what is to be delivered is a
determinate thing, the creditor, in addition to his
right for indemnification of damages, may
compel the debtor to make the delivery.
- when what is to be delivered is a determinate
thing, the creditor, in addition to his right for
indemnification of damages, may compel the debtor to
make the delivery.
b. Action for Substituted Performance (in
obligation to given indeterminate thing)
- if the thing is indeterminate or generic, he
may ask the obligation be complied with at the
expense of the debtor.
b. Action for Substituted Performance (in
obligation to given indeterminate thing)
- if the thing is indeterminate or generic, he may ask the
obligation be complied with at the expense of the debtor.
c. Action for Substituted Performance or Undoing
of Poor Work (in obligation to do)
- if a person obliged to do something fails to do it, the
same shall be executed at his cost. This same rule shall
be observed if he does it on contravention of the
tenor of the obligation. furthermore, it may be
decreed that what has been poorly done be undone
d. Action for Undoing (in obligation not to do)
GR: When the obligation consists in not doing,
and the obligor does what has been forbidden him,
it shall be undone at his expense.
XPN: When the only feasible remedy is
indemnification for the damages cause by reason that:
i. It has become impossible to undo the thing
physically or legally
ii. If the acts is definite and will not cease even if
undone.
2. Action for Damages
Recoverable damages include any and all damages
that a human being may suffer. Responsibility for
damages is indivisible.
3. Action for Rescission
The power to rescind obligation is implied in
reciprocal obligations, in case one of the obligors should
not comply with what is incumbent upon him.
Note: The action for rescission is subsidiary; it cannot be
instituted except when the party suffering damage
has no other legal means to obtain reparation for
the same.
Breach by Both Parties:
a. If first infractor can be determined, his liability shall be
equitably tempered by the courts.
b. If the first infractor cannot be determined, the
obligation shall be extinguish and each shall bear his own
damages.
Note: The remedy of rescission is alternative. Party
seeking rescission can only elect one between
fulfillment and rescission. There can be no partial
performance and partial rescission. The remedy only
applies to reciprocal obligations as when there is
reciprocity between the parties.
Rescission requires judicial approval to produce legal
effect.
Effects of Rescission:
1. Extinguishes obligatory relation as if it had never been
created; extinction has a retroactive effect.
2. Mutual restitution - rescission creates the
obligation to return the thing which were the object of the
contract, together with their fruits, and the price with its
interest, consequently.
II. Subsidiary Remedies
Subsidiary remedy - the exhaustion of all remedies by
the prejudiced creditor to collect claims due to him before
rescission is resorted to.
1. To exhaust the property in possession of the debtor
generally by attachment, subject to exemptions
provided by law.
2. Accion Subrogaatoria (Subrogatory Action)- action
which the creditor may exercise in place of the
negligent debtor in order top reserve or recover for
patrimony of the debtor the product of such action,
and then obtain therefrom the satisfaction of his own
credit.
Note: The creditor is entitled only to as much
as is needed to satisfy his credit and any
balance shall pertain to the debtor.
Right of the Creditor:
a. Levy by attachment and execution upon all
the property of the debtor, except such as
exempt by law from execution;
b.Exercise all the rights and action of the
debtor, except such as inherently personal to
him;
c. To ask for rescission of the contracts made
by the debtor in fraud of their rights.
Note: The creditor is entitled only to as much as is
needed to satisfy his credit and any balance shall
pertain to the debtor.
Right of the Creditor:
a. Levy by attachment and execution upon all the
property of the debtor, except such as exempt by
law from execution;
exercise all the rights and action of the debtor,
except such as inherently personal to him;
c. To ask for rescission of the contracts made by the
debtor in fraud of their rights.
Requisites:
a. Debtor to whom the right of the property
pertains must be indebted to the creditor;
b. Creditor must be prejudiced by the inaction or failure of
the debtor to proceed against the third person;
c. Creditor must have first pursued or exhausted all the
properties of the debtor which are not exempted for
execution.
Note: In order to exercise the accion subrogatoria,a a. When prohibited by law which are
previous approval of the court is not necessary purelypersonal in character;
b. When prohibited by personal qualification
Exceptions to Accion Subrogatoria: orcircumstances of the transferor which is
a. Inherent rights of the debtor materialingredient attendant in the obligation; andc. When
i. Right to existence prohibited by stipulation of the parties
ii. Rights or relations of a public character Fortuitous Event
iii. Rights of an honorary character
iv. Rights consisting of powers which have Extinguishment of Liability in case of Breach due to
notbeen used (i.e., the power to carry out Fortuitous Event
anagency or deposit) Except in cases expressly specified by law, or when it is
v. Non-patrimonial rights (i.e., the action otherwise declared by stipulation, or when the nature of
forlegal separation or annulment of marriage) the obligation requires the assumption of risk, no person
vi. Patrimonial rights not subject to shall be responsible for those events which could not
execution(i.e., right to a government gratuity be foreseen or which, though foreseen, were
orpension); andv inevitable.
ii. Patrimonial rights inherent in the person ofthe Forms of Fortuitous Events:
debtor (i.e., right to revoke a donation byreason of 1. By Acts of God or Force Majeure -
ingratitude) absolutelyindependent of human will.
Ex. Earthquakes, storms, flood, etc.
b. Only those who at the time of the donor’s death have a
2. By Acts of Man - an event which arises
right to the legitime and their successor’sin interest may
frolegitimate or illegitimate acts of persons other thanthe
ask for the reduction orinofficious donations.
obligor.
3. Accion Pauliana Ex. Robbery, war, attacks by bandits
- Creditors have the right to impugn the acts Requisites of Fortuitous Events:
which the debtor may have done to defraud them 1. Must be independent of the human will;
3. Accion Pauliana- Creditors have the right to impugn 2. It must either unforeseeable or inevitable;
the actswhich the debtor may have done to defraud them 3. Must be of such a character as to render it
impossible for the obligor to fulfill his obligation in a normal
Requisites:
manner;
a. Creditor has a credit prior to the alienation by the 4. Obligor must be free from any participation in the
debtor, although demandable later. aggravation of the injury resulting to the obligee
Liability in case of Fortuitous Event:
b. Debtor has made a subsequent contract, giving
GR: No liability in case of fortuitous event.
advantage to a 3rd person;
XPNs:
c. Third person who received the property is an a. When expressly declared by law;
accomplice in the fraud; and. Act being impugned is b. When expressly declared by stipulation or
fraudulent contract
c. When the nature of the obligation requires
Note: The following are presumptions of theassumption of risk;
fraudprovided under Civil Code, Art. 1387 as follows:
d. When the object of the prestation is generic.
i. Alienation of property by gratuitous title withoutreserving Effects of Fortuitous Event:
sufficient property to pay debts prior todonation; a. On determinate obligation - the obligation is
extinguished; and
ii. Alienation by onerous title when there
b. On generic obligation - the obligation is not
isjudgment or attachment.
extinguished (genus nun quam peruit - genus
Distinctions between Accion Subrogatoria never perishes)
andAccion Pauliana Effects of Fortuitous Event:
a. On determinate obligation - the obligation
isextinguished; and
b. On generic obligation - the obligation is
notextinguished (genus nun quam peruit -
genusnever perishes)
Principle of Assumed or Created Risk
Based on the document of volenti non fit injuria -no
wrong is done to one who consents. Asapplied to
obligations, it refers to situations inwhich the obligor,
with full knowledge of therisk enters into some
relation with the obligee.
Extinguishment of Interest and Prior Installments:
4. ACCION DIRECTA- a person may directly sue another
even if thereis no privity of contract between them. - Receipt of the principal (or later installment)without
reservation as to the interest (or prior installment)
Transmissibility of Rights acquired by virtue of shall give rise to a disputable presumption that the
obligation: interest or prior installment has been paid. (Art. 1176, Civil
GR: Right acquired by virtue of an obligationare Code)
transmissible in character Instances when presumptions in Art. 1176 of theCivil
XPNs: Code do not apply:
a. When there is a reservation made orally or inwriting;
b. If the receipt does not recite that it was issuedfor a
particular installment due as when thereceipt is only
dated;
c. To payment of taxes; andd. Where non-payment of the
prior obligations hasbeen proven.