Professional Documents
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Luz
Luz
Santa Fe
Facts: Chapter 159, Laws 1931, attempts to authorize a municipal excise on sales of gasoline,
not to exceed one cent per gallon. Its text will be essential to an understanding of the
controverted questions, and of our conclusion as to its meaning. Inserting it here, we omit
section 2, which merely defines terms. "An Act Relating to the Assessments and Collection of
License Tax Upon Gasoline and Oils Sold Within Municipalities. "Section 1. That the governing
bodies of certain towns and villages, whether incorporated under general or special act, shall
have the power to fix and have collected a license tax upon gasoline and motor fuel sold within
the limits of such municipalities and shall have the power to fix the amount of the license tax to
be paid thereon; Provided, that no such license tax shall exceed the sum of one cent per gallon
upon such gasoline and motor fuel sold within such municipality.
Issues: WON the city ordinance exacting excise on gasoline sales held void because of its
construction
Ruling: No. By exceptional construction, "certain towns and villages" held to mean "cities,
towns and villages" in Laws 1931, c. 159, § 1. When an entire act unerringly discloses that
"certain" was inadvertently used for "cities," canons of strict construction of tax statutes and of
powers of municipalities held not to prevent construction effecting true intent.
19. )Librares v. Executive Secretary; 9 SCRA 2616 (1963
Facts: The president of the Philippines nominated Lucio Lebarnes for the position of Chief of
Police in Zamboanga City on January 29, 1959. On February 25, 1959, the Commission on
Appointments approved his nomination; he began serving on March 11, 1959. Miguel Apostol
was named the new chief of police of Zamboanga City on May 16, 1963, and he took the oath
on May 18, 1963. According to the terms of Section 34 of the Zamboanga City Charter, Libarnes'
duties and responsibilities as Chief of Police in that city were terminated on May 23, 1963, with
immediate effect. In response to Libarnes' refusal to cede his position to Apostol, on July 5,
1963, he filed a lawsuit to revoke Apostol's appointment as chief of police, as well as that of the
city's mayor, the executive secretary, and any assistants or anyone operating on their behalf.
Libarnes claims that he is entitled to keep office under RA No. 2259 and the Civil Service Law
(RA No. 2260) until he is removed for reason, which he claims didn't apply in his instance, and
"after Due Process," which he claims he hasn't received.
Issues: Whether or not Section 5 of Republic Act No. 2259 is constitutional and valid
Ruling: YES. We hold that said provision in Section 5 of Republic Act No. 2259 is constitutional
and valid; that as Chief of Police of Zamboanga City, plaintiff Libarnes is entitled to the benefits
of the aforementioned provision; and that, pursuant thereto and to Section 32 of Republic Act
No. 2260, he no longer holds the office at the pleasure of the Executive, and may be removed
therefrom only "for cause as provided by law and after due process", and, accordingly,
judgment is hereby rendered declaring that plaintiff Lucio C. Libarnes is still the de jure Chief of
Police of Zamboanga City, and that, as such, he is entitled to continue holding said office and
discharging the powers and duties thereof, and, consequently, enjoining the defendants herein,
as well as their subordinates or persons acting in their behalf, to refrain from molesting the
plaintiff, or otherwise interfering in the possession of said office, and in the discharge of the
powers and duties attached thereto, with costs against said defendants.