Gonzaga v.

de David
GR No. L-14858, 29 December 1960

FACTS:
On February 1957, Gonzaga registered his two Motor Vehicles with
Motor Vehicles Office 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. The postal
cancellation mark on the envelope containing the remittance bears the
date August 21, 1957.

The Registrar ruled that the second installment was payable on 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.

Gonzaga brought the action in CFI and ruled that it was made within the
time fixed by law. Aggrieved by the decision, De David appealed the
case to the Supreme Court.

ISSUE:
Whether or not the second installment was made beyond the time fixed
by law.

HELD:
No. The Supreme Court 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.