GONZAGA V.

DE DAVID

MARIANO GONZAGA AUGUSTO DE DAVID

Petitioner-Appellee Respondent-Appellant
-registered owner of a cargo truck & - registrar of MVO of Cagayan
a bus with the Motor Vehicles Office

FACTS:
1. On February 1957, Gonzaga registered his two MVs with MVO of
Cagayan, payable in 2 equal installments. The fee for the first
installment was paid promptly during the registration while the
payment for the second installment was remitted to the Provincial
Treasurer of Cayagan by registered mail.

2. The postal cancellation mark on the envelope containing the

remittance bears the date August 21, 1957.

3. The Registrar ruled that the second installment was payable in

August 30, 1957, being the last working day of August, since
August 31, 1957 was declared special public holiday by
Proclamation No. 437. And that the second installment was made
beyond the time fixed by law.

4. Gonzaga brought the action in CFI and ruled that it was made
within the time fixed by law.

5. De David appealed to the SC.

ISSUE:
WON the second installment was made beyond the time fixed by law.

HELD:
No. It was held that, the fact that August 31, 1957 was declared a
special public holiday by Proclamation No. 437 did not have the effect
of making the preceding day, August 30, the last day for paying
registration fees without penalty. Section 31 provides that: Where the
day, or the last day, for doing any act required or permitted by law falls
on a holiday, the act may be done the next succeeding business day.