Professional Documents
Culture Documents
Cagayan Valley Enterprises v. CA Cagayan Valley Enterprises, Inc. v. CA – previous page, sa kabilang
• Issue: whether the phrase “other lawful beverages” which gives column
protection to manufacturer with the Phil. Patent Office its
duly stamped or marked bottles used for “soda water, Roman Catholic Archbishop of Manila v. Social Security Commission
mineral or aerated waters, cider, milk, cream or other lawful • Issue: a religious institution invoking ejusdem generi whether
beverages,” includes hard liquor? ‘employer” be limited to undertaking an activity which has an
• Statute title: “An Act to regulate the use of stamped or marked element of profit or gain?
bottles, boxes, casks, kegs, barrels, & other similar • Statute: “any person, natural or juridical, domestic or foreign,
containers.” who carried in the Philippines any trade, business,
• Held: The title clearly shows intent to give protection to all industry…. and uses the services of another person, who
marked bottles of all lawful beverages regardless of nature of under his orders as regard the employment, except the
contents. Government, and any of its political subdivisions branches
or instrumentalities and GOCCs”.
National Power Corp. v. Angas • Held: No. the rule of ejusdem generis applies only when there
• Issue: whether the term judgment, refers to any judgment is uncertainty. The definition is sufficiently comprehensive
directing the payment of legal interest. to include charitable institutions and charities not for profit;
• Statute: Central Bank Circular # 416 – “by virtue of the it contained exceptions which said institutions and entities
authority granted to it under Sec. 1 of Act Number 2655, as are not included.
amended, otherwise known as Usury Law, the Monetary
Board in a resolution prescribed that the rate of interest for Expressio unius est exclusion alterius
loan or forbearance of any money, good or credit & the rate • The express mention of one person, thing or consequence
allowed in judgment in the absence of express contract shall implies the exclusion of all others.
be 12% per annum.
• Rule may be expressed in a number of ways:
• Held: Judgments should mean only judgments involving loans
or forbearance money, goods or credit, these later specific o Expressum facit cessare tacitum - what is expressed
puts an end to that which is implied limit of the notice, otherwise barred forever.
where a statute, by its terms, is expressly limited to • Held: The taxes due to the government, not being mentioned in
certain matters, it may not, by interpretation or the rule are excluded from the operation of the rule.
construction, be extended to other matters. Mendenilla v. Omandia
o Exceptio firmat regulam in casibus non exceptis - A • Statute: changed the form of government of a municipality into
a city provides that the incumbent mayor, vice-mayor and
thing not being excepted must be regarded as
members of the municipal board shall continue in office until
coming within the purview of the general rule the expiration of their terms.
o Expressio unius est exclusion alterius - The • Held: all other municipal offices are abolished.
expression of one or more things of a class implies
the exclusion of all not expressed, even though all Butte v. Manuel Uy & Sons, Inc.
would have been implied had none been expressed; • Statute: Legislature deliberately selected a particular method of
opposite the doctrine of necessary implication giving notice, as when a co-owner is given the right of legal
redemption within 30 days from notice in writing by the
Negative-opposite doctrine vendor in case the other co-owner sells his share is the co-
• Argumentum a contrario- what is expressed puts an end to what owned property,
is implied. • Held: the method of giving notice must be deemed excusive & a
notice sent by vendee is ineffective.
Chung Fook v. White
• Statute: case exempts the wife of a naturalized American from
detention, for treatment in a hospital, who is afflicted with a
contagious disease.
• Held: Court denied petition for writ of habeas corpus (filed by Villanueva v. City of Iloilo
the native-born American citizen on behalf of wife detained • Statute: Local Autonomy Act, local governments are given
in hospital), court resorted to negative-opposite doctrine, broad powers to tax everything, except those which are
stating that statute plainly relates to wife of a naturalized specifically mentioned therein. If a subject matter does not
citizen & cannot interpolate “native-born” citizen. come within the exceptions, an ordinance imposing a tax on
• Analysis: court’s application results to injustice (as should not such subject matter is deemed to come within the broad
discriminate against native-born citizens), which is not intent taxing power, exception firmat regulam in casibus non
of law, should have used doctrine of necessary implication. exceptis.
Florentino v. PNB
• Issue: whether holders of backpay certificates can compel
government-owned banks to accept said certificates in
Limitations of the rule payment of the holder’s obligations to the bank.
1. It is not a rule of law, but merely a tool in statutory • Statute: “obligations subsisting at the time of the approval of
construction this amendatory act for which the applicant may directly be
2. Expressio unius est exclusion alterius, no more than auxiliary liable to the government or to any of its branches or
rule of interpretation to be ignored where other instrumentalities, or to corporations owned or controlled by
circumstances indicate that the enumeration was not the government, or to any citizens of the Philippines or to
intended to be exclusive. any association or corporation organized under the laws of
3. Does not apply where enumeration is by way of example or to the Philippines, who may be wiling to accept the same for
remove doubts only. such settlement”
• Held: the court, invoking the doctrine of last antecedent, ruled
Gomez v. Ventura that the phrase qualify only to its last antecedent namely
• Issue: whether the prescription by a physician of opium for a “any citizen of the Philippines or association or corporation
patient whose physical condition did not require the use of organized under the laws of the Philippines”
such drug constitutes “unprofessional conduct” as to justify • The court held that backpay certificate holders can compel
revocation of physician’s license to practice government-owned banks to accept said certificates for
• Held: Still liable! Rule of expressio unius not applicable • Court payment of their obligations with the bank.
said, I cannot be seriously contended that aside from the five
examples specified, there can be no other conduct of a physician Qualifications of the doctrine.
deemed ‘unprofessional.’ Nor can it be convincingly argued that 1. Subject to the exception that where the intention of the law is
the legislature intended to wipe out all other forms of to apply the phrase to all antecedents embraced in the
‘unprofessional’ conduct therefore deemed grounds for revocation provision, the same should be made extensive to the whole.
of licenses 2. Doctrine does not apply where the intention is not to qualify
the antecedent at all.
4. Does not apply when in case a statute appears upon its face to
limit the operation of its provision to particular persons or Reddendo singular singuilis
things enumerating them, but no reason exists why other • Variation of the doctrine of last antecedent
persons or things not so enumerated should not have been • Referring each to each;
included and manifest injustice will follow by not including • Referring each phrase or expression to its appropriate object, or
them. let each be put in its proper place, that is, the word should be
5. If it will result in incongruities or a violation of the equal taken distributively.
protection clause of the Constitution.
6. If adherence thereto would cause inconvenience, hardship and Peo. v Tamani
injury to the public interest. • Issue: when to count the 15-day period within which to appeal a
judgment of conviction of criminal action—date of
Doctrine of casus omissus promulgation of judgment or date of receipt of notice of
• A person, object or thing omitted from an enumeration must be judgment.
held to have been omitted intentionally. • Statute: Sec. 6, Rule 122 of the Rules of Court
• The maxim operates only if and when the omission has been • Held: Should be from ‘promulgation’ should be referring to
clearly established, and in such a case what is omitted in the ‘judgment,’ while notice refer to order.
enumeration may not, by construction, be included therein.
• Exception: where legislature did not intend to exclude the King v. Hernandez
person, thing or object from the enumeration. If such • Issue: Whether a Chinese holding a noncontrol position in a
legislative intent is clearly indicated, the court may supply retail establishment, comes within the prohibition against
the omission if to do so will carry out the clear intent of the aliens intervening “in the management, operation,
legislature and will not do violence to its language administration or control” followed by the phrase “whether
as an officer, employee or laborer…
Doctrine of last antecedent • Held: Following the principle, the entire scope of personnel
• Qualifying words restrict or modify only the words or phrases to activity, including that of laborers, is covered by the
which they are immediately associated not those which are prohibition against the employment of aliens.
distantly or remotely located.
• Ad proximum antecedens fiat relatio nisi impediatur sententia – Amadora v. CA
relative words refer to the nearest antecedents, unless the • Issue: whether Art 2180 of Civil Code, which states that “lastly
context otherwise requires teachers or heads of establishments of arts and trade shall be
• Rule: use of a comma to separate an antecedent from the rest liable for damages caused by their pupils and students or
exerts a dominant influence in the application of the doctrine apprentices so long as they remain in their
of last antecedent. custody” applies to all schools, academic as well as non
academic
Illustration of rule • Held: teachers pupils and students; heads of establishments
Pangilinan v. Alvendia of arts and trades to apprentices
• Members of the family of the tenant includes the tenant’s son, • General rule: responsibility for the tort committed by the student
son-in-law, or grandson, even though they are not dependent will attach to the teacher in charge of such student (where
upon him for support and living separately from him school is academic)
• Exception: responsibility for the tort committed by the student Control Commission was assigned to PRTA.
will attach to the head, and only he, (who) shall be held • If wheat flour is exempted from the provisions of the Act, the
liable (in case of the establishments of arts and trades; proviso would have been placed in the section containing the
technical or vocational in nature) repealing clause
• Courts cannot expand exemptiom Alliance of Government Workers v. Minister of Labor and Employment
• PD 851 – requires “employers” to pay a 13th month pay to their
employees xxx
Esso Standard Eastern, Inc. v Acting Commissioner of Customs • • “employers” does not embrace the RP, the law not having
Where a statute exempts from special import tax, equipment “for use expressly included it within its scope
of industries,” the exemption does not extend to those used in
dispensing gasoline at retail in gasoline stations Statutes authorizing suits against the government
• Art. XVI, Sec. 3, 1987 Constitution – “The State may not be
CIR v. Manila Jockey Club, Inc. sued without its consent”
• Statute: “racing club holding these races shall be exempt from o General rule: sovereign is exempt from suit
the payment of any municipal or national tax”
• Cannot be construed to exempt the racing club from paying
o Exception: in the form of statute, state may give its
income tax on rentals paid to it for use of the race tracks and consent to be sued
other paraphernalia, for what the law exempts refers only to Statute is to be strictly construed and
those to be paid in connection with said races waiver from immunity from suit will not
be lightly inferred
Lladoc v. CIR • Nullum tempus occurrit regi – there can be no legal right as
• Statute: exemption from taxation charitable institutions, against the authority that makes the law on which the right
churches, parsonages or covenants appurtenant thereto, depends
mosques, and non-profit cemeteries, and all lands buildings, • Reason for non-suability – not to subject the state to
and improvements actually, directly, and exclusively used inconvenience and loss of governmental efficiency
for religious or charitable purposes
• Exemption only refer to property taxes and not from all kinds of Mobil Phil. Exploration, Inc. v. Customs Arrastre Services • The law
taxes authorizing the Bureau of Customs to lease arrastre operations, a
proprietary function necessarily incident to its governmental
La Carlota Sugar Central v. Jimenez function, may NOT be construed to mean that the state has
• Statute: tax provided shall not be collected on foreign exchange consented to be sued, when it undertakes to conduct arrastre
used for the payment of “fertilizers when imported by services itself, for damage to cargo
planters or farmers directly or through their cooperatives”
• The importation of fertilizers by an entity which is neither a • State-immunity may not be circumvented by directing the action
planter nor a farmer nor a cooperative of planters or farmers against the officer of the state instead of the state itself o The
is not exempt from payment of the tax, even though said state’s immunity may be validly invoked against the action AS
entity merely acted as agent of planter or farmer as a sort of LONG AS IT CAN BE
accommodation without making any profit from the SHOWN that the suit really affects the property,
transaction, for the law uses the word “directly” which
rights, or interests of the state and not merely those
means without anyone intervening in the importation and the
of the officer nominally made party defendant
phrase “through their cooperatives” as the only exemption
• Even if the state consents, law should NOT be interpreted to
authorize garnishment of public funds to satisfy a judgment
CIR v. Phil. Acetylene Co.
against government property
• See page 305 o Reason:
• Power of taxation if a high prerogative of sovereignty, its Public policy forbids it
relinquishment is never presumed and any reduction or Disbursement of public funds must be
diminution thereof with respect to its mode or its rate must covered by a corresponding
be strictly construed appropriation as required by law
Functions and service cannot be allowed
Phil. Telegraph and Telephone Corp. v. COA to be paralyzed or disrupted by the
• On “most favored treatment clause” diversion of public funds from their
• 2 franchisee are not competitors legitimate and specific objects, as
• The first franchisee is will not enjoy a reduced rate of tax on appropriated by law
gross receipts
Statutes prescribing formalities of the will
Qualification of rule • Strictly construed, which means, wills must be executed in
• Strict construction does not apply in the case of tax exemptions accordance with the statutory requirements, otherwise, it is
in favor of the government itself or its agencies • Provisions entirely void
granting exemptions to government agencies may be construed • The court is seeking to ascertain and apply the intent of the
liberally in favor of non-tax liability of such agencies legislators and not that of the testator, and the latter’s
intention is frequently defeated by the non-observance of economic condition, social welfare, and material progress of
what the statute requires the people in the community
• Construed with proprietary aspects, otherwise would cripple
Exceptions and provisos LGUs
• Should be strictly but reasonably construed • Must be elastic and responsive to various social conditions •
• All doubts should be resolved in favor of the general provision Must follow legal progress of a democratic way of life
rather than the exceptions
o However, always look at the intent of legislators if it Grant of power to local governments
will accord reason and justice not to apply the • Old rule: municipal corporations, being mere creatures of law,
rule that “an express exception excludes all others” have only such powers as are expressly granted to them and
• The rule on execution pending appeal must be strictly construed those which are necessarily implied or incidental to the
being an exception to the general rule exercise thereof
• Situations which allows exceptions to the requirement of • New rule: RA 2264 “Local Autonomy Act”
warrant of arrest or search warrant must be strictly o Sec 12 – “implied power of a province, a city, or a
construed; to do so would infringe upon personal liberty and municipality shall be liberally construed in its
set back a basic right favor. Any fair and reasonable doubt as to the
• A preference is an exception to the general rule existence of the power should be interpreted in
• A proviso should be interpreted strictly with the legislative favor of the local government and it shall be
intent presumed to exist”
o Should be strictly construed
o Only those expressly exempted by the proviso Statutes granting taxing power (on municipal corporations) • Before
should be freed from the operation of the statute 1973 Constitution – inferences, implications, and deductions have
no place in the interpretation of the taxing power of a municipal
STATUTES LIBERALLY CONSTRUED corporation
• New Constitution – Art. X, Sec 5 1987 Constitution – “each
General social legislation local government unit shall have the power to create its own
• General welfare legislations sources of revenue and to levy taxes, fees, and charges
o To implement the social justice and protection-to subject to such guidelines and limitations as the Congress
may provide, consistent with the basic policy of local
labor provisions of the Constitution autonomy”
o Construed liberally o Statutes prescribing limitations on the taxing power
o Resolve any doubt in favor of the persons whom the of LGUs must be strictly construed against
law intended to benefit the national government and liberally in favor of
o Includes the following – labor laws, tenancy laws, the LGUs, and any doubt as to the existence of the
land reform laws, and social security laws taxing power will be resolved in favor of the local
government
Tamayo v. Manila Hotel
• Law grants employees the benefits of holiday pay except those Statutes prescribing prescriptive period to collect
therein enumerated taxes • Beneficial for both government and
• Statcon – all employees, whether monthly paid or not, who are taxpayer
not among those excepted are entitled to the holiday pay o To the government – tax officers are obliged to act
promptly in the making of the assessments
• Labor laws construed – the workingman’s welfare should be the o To the taxpayer – would have a feeling of security
primordial and paramount consideration
against unscrupulous tax agents who will always
o Article 4 New Labor Code – “all doubts in the
find an excuse to inspect the books of taxpayers
implementation and interpretation of the • Laws on prescription – remedial measure – interpreted liberally
provisions affording protection to the taxpayers
of the Labor Code including its implementing rules
and regulations shall be resolved in favor of labor”
• Liberal construction applies only if statute is vague, otherwise,
apply the law as it is stated Statutes imposing penalties for nonpayment of tax
• liberally construed in favor of government and strictly construed
General welfare clause against the taxpayer
• 2 branches • intention to hasten tax payments or to punish evasions or neglect
o One branch attaches to the main trunk of municipal of duty in respect thereto
authority – relates to such ordinances and • liberal construction would render penalties for delinquents
regulations as may be necessary to carry into effect nugatory
and discharge the powers and duties conferred
upon local legislative bodies by law Election laws
o Other branch is much more independent of the • Election laws should be reasonably and liberally construed to
specific functions enumerated by law – authorizes achieve their purpose
such ordinances as shall seem necessary and • Purpose – to effectuate and safeguard the will of the electorate
proper to provide for the health and safety, in the choice of their representatives
promote the prosperity, improve the morals, peace, • 3 parts
good order xxx of the LGU and the inhabitants o Provisions for the conduct of elections which
thereof, and for the protection of the property election officials are required to follow
therein o Provisions which candidates for office are required
• Construed in favor of the LGUs to perform
• To give more powers to local governments in promoting the o Procedural rules which are designed to ascertain, in
case of dispute, the actual winner in the be adopted
elections • Paramount consideration – child and not the adopters
Different rules and canons or statutory construction govern such Veteran and pension laws
provisions of the election law • Veteran and pension laws are enacted to compensate a class of
men who suffered in the service for the hardships they
• Part 1: endured and the dangers they encountered in line of duty
o Rules and regulations for the conduct of elections o Expression of gratitude to and recognition of those
Before election – mandatory (part 1) who rendered service to the country by extending
After election – directory (part 3) to them regular monetary benefit
o Generally – the provisions of a statute as to the • Veteran and pension laws are liberally construed in favor of
manner of conducting the details of an election are grantee
NOT mandatory; and irregularities in conducting
an election and counting the votes, not preceding
from any wrongful intent and which deprives no Del Mar v. Phil. Veterans Admin
legal voter of his votes, will not vitiate an election • Where a statute grants pension benefits to war veterans, except
those who are actually receiving a similar pension from other
or justify the rejection of the entire votes of a
government funds
precinct
• Statcon – “government funds” refer to funds of the same
Against disenfranchisement government and does not preclude war veterans receiving
Remedy against election official who did similar pensions from the US Government from enjoying the
not do his duty – criminal action against benefits therein provided
them
• Part 2:
o Provisions which candidates for office are required Board of Administrators Veterans Admin v. Bautista
to perform are mandatory • Veteran pension law is silent as to the effectivity of pension
o Non-compliance is fatal awards, it shall be construed to take effect from the date it
• Part 3: becomes due and NOT from the date the application for
o Procedural rules which are designed to ascertain, in pension is approved, so as to grant the pensioner more
case of dispute, the actual winner in the benefits and to discourage inaction on the part of the officials
who administer the laws
elections are liberally construed
o Technical and procedural barriers should not be
Chavez v. Mathay
allowed to stand if they constitute an obstacle in
• While veteran or pension laws are to be construed liberally, they
the choice of their elective officials should be so construed as to prevent a person from receiving
• For where a candidate has received popular mandate, double pension or compensation, unless the law provides
overwhelmingly and clearly expressed, all possible doubts otherwise
should be resolved in favor of the candidates eligibility, for
to rule otherwise is to defeat the will of the electorate
Santiago v. COA
• Explained liberal construction or retirement laws
Amnesty proclamations
• Intention is to provide for sustenance, and hopefully even
• Amnesty proclamations should be liberally construed as to carry
comfort when he no longer has the stamina to continue
out their purpose
earning his livelihood
• Purpose – to encourage to return to the fold of the law of those
• He deserves the appreciation of a grateful government at best
who have veered from the law
concretely expressed in a generous retirement gratuity
• E.g. in case of doubt as to whether certain persons come within commensurate with the value and length of his service
the amnesty proclamation, the doubt should be resolved in
their favor and against the state
Ortiz v. COMELEC
• Same rule applies to pardon since pardon and amnesty is
• Issue: whether a commissioner of COMELEC is deemed to have
synonymous
completed his term and entitled to full retirement benefits
under the law which grants him 5-year lump-sum gratuity
Statutes prescribing prescriptions of crimes and thereafter lifetime pension, who “retires from the service
• Liberally construed in favor of the accused after having completed his term of office,” when his courtesy
• Reason – time wears off proof and innocence resignation submitted in response to the call of the President
• Same as amnesty and pardon following EDSA Revolution is accepted
• Held: Yes! Entitled to gratuity
Peo v. Reyes • Liberal construction
• Art. 91 RPC – “period of prescription shall commence to run • Courtesy resignation – not his own will but a mere
from the day the crime is discovered by the offended, manifestation of submission to the will of the political
authorities, xxx” authority and appointing power
• When does the period of prescription start – day of discovery or In Re Application for Gratuity Benefits of Associate Justice Efren I
registration in the Register of Deeds? Plana
• Held: From the time of registration • Issue: whether Justice Plana is entitled to gratuity and retirement
• Notice need not be actual for prescription to run; constructive pay when, at the time of his courtesy resignation was
notice is enough accepted following EDSA Revolution and establishment of a
• More favorable to the accused if prescriptive period is counted revolutionary government under the Freedom Constitution,
from the time of registration he lacked a few months to meet the age requirement for
retirement under the law but had accumulated a number of
Adoption statutes leave of credits which, if added to his age at the time, would
• Adoption statutes are liberally construed in favor of the child to exceed the age requirement
• Held: yes, entitled to gratuity! Liberal construction applied persuasive reasons
♥ Distinction as to effect of repeal and expiration of law In absolute Constitution construed as enduring for ages
repeal, the crime is obliterated and the stigma of conviction of an • Constitution is not merely for a few years but it also needs to
accused for violation of the penal law before its repeal is erased. endure through a long lapse of ages
Prospective or retroactive
• RULE: constitution operates prospectively only unless the
words employed are clear that it applies retroactively
Magtoto v. Manguera
• Sec 20 of Article IV of the 1973 Constitution: “no person shall
be compelled to be a witness against himself. x x x Any
confession obtained in violation of this section shall be
inadmissible in evidence”
• Court held that this specific portion of the mandate should be
given a prospective application
Co v. Electric Tribunal
• Sec. 1(3) Art. 4 of the 1987 Constitution states that those born
before January 17, 1973 of Filipino mothers, who elect
Philippine citizenship upon reaching the age of majority”
are citizens of the Philippines has a retroactive effect as
shown to the clear intent of the framers through the
language used
- The End -