STATUTORY CONSTRUCTION

Atty. John Paul Nanit

1. GREGORIO PERFECTO VS. BIBIANO MEER, Collector of Internal Revenue

TITLE GREGORIO PERFECTO VS. BIBIANO MEER

GR NUMBER G.R. No. L-2348
DATE February 27, 1950
PONENTE BENGZON, J.
NATURE/KEYWORDS
FACTS
Juan Tañada served
as a justice of the
peace in Alabat,
Province of Tayabas
from Dec 4, 1911
until
September 8, 1934,
when he was
transferred to Perez,
same province, with
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 the approval of the
Governor-General.
Act No. 3899 was
approved on
November 16, 1931,
and within it is
provided that justices
of the
peace who are 65
years of age will
cease to hold office
on January 1, 1933.
Applicable law,
section 203 of the
Administrative
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 Code, as inserted by
Act No. 3899, reads
as
follows:
"SEC. 203.
Appointment and
distribution of
justices of the peace.
— . . . Provided,
further, That the
present justices and
auxiliary justices of
the peace who shall,
at the time this Act
takes effect, have
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 completed sixty-five
years of age, shall
cease to hold office
on January first,
nineteen hundred
and
thirty-three; and the
Governor-General,
with the advice and
consent of the
Philippine Senate,
shall
make new
appointments to
cover the vacancies
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 occurring by
operation of this
Act."
Juan Tañada turned
65 years old on
October 5, 1934
subsequent to the
approval and the
date
provided in the act.
Judge of First
Instance of Tayabas,
following the
instructions of the
Department of
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 Justice, directed
Tañada to cease to
act as justice of the
peace of Perez.
Tañada instituted an
action of quo
warranto.
The Office of the
Solicitor General
contends that “the
language of the
proviso in question
is
somewhat defective
and does not clearly
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 convey the
legislative intent”,
and admits that what
the
Government desired
was “for the court to
insert words and
phrases in the law”
Juan Tañada served
as a justice of the
peace in Alabat,
Province of Tayabas
from Dec 4, 1911
until
September 8, 1934,
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 when he was
transferred to Perez,
same province, with
the approval of the
Governor-General.
Act No. 3899 was
approved on
November 16, 1931,
and within it is
provided that justices
of the
peace who are 65
years of age will
cease to hold office
on January 1, 1933.
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 Applicable law,
section 203 of the
Administrative
Code, as inserted by
Act No. 3899, reads
as
follows:
"SEC. 203.
Appointment and
distribution of
justices of the peace.
— . . . Provided,
further, That the
present justices and
auxiliary justices of
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 the peace who shall,
at the time this Act
takes effect, have
completed sixty-five
years of age, shall
cease to hold office
on January first,
nineteen hundred
and
thirty-three; and the
Governor-General,
with the advice and
consent of the
Philippine Senate,
shall
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 make new
appointments to
cover the vacancies
occurring by
operation of this
Act."
Juan Tañada turned
65 years old on
October 5, 1934
subsequent to the
approval and the
date
provided in the act.
Judge of First
Instance of Tayabas,
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 following the
instructions of the
Department of
Justice, directed
Tañada to cease to
act as justice of the
peace of Perez.
Tañada instituted an
action of quo
warranto.
The Office of the
Solicitor General
contends that “the
language of the
proviso in question
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 is
somewhat defective
and does not clearly
convey the
legislative intent”,
and admits that what
the
Government desired
was “for the court to
insert words and
phrases in the law”
Juan Tañada served
as a justice of the
peace in Alabat,
Province of Tayabas
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 from Dec 4, 1911
until
September 8, 1934,
when he was
transferred to Perez,
same province, with
the approval of the
Governor-General.
Act No. 3899 was
approved on
November 16, 1931,
and within it is
provided that justices
of the
peace who are 65
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 years of age will
cease to hold office
on January 1, 1933.
Applicable law,
section 203 of the
Administrative
Code, as inserted by
Act No. 3899, reads
as
follows:
"SEC. 203.
Appointment and
distribution of
justices of the peace.
— . . . Provided,
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 further, That the
present justices and
auxiliary justices of
the peace who shall,
at the time this Act
takes effect, have
completed sixty-five
years of age, shall
cease to hold office
on January first,
nineteen hundred
and
thirty-three; and the
Governor-General,
with the advice and
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 consent of the
Philippine Senate,
shall
make new
appointments to
cover the vacancies
occurring by
operation of this
Act."
Juan Tañada turned
65 years old on
October 5, 1934
subsequent to the
approval and the
date
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 provided in the act.
Judge of First
Instance of Tayabas,
following the
instructions of the
Department of
Justice, directed
Tañada to cease to
act as justice of the
peace of Perez.
Tañada instituted an
action of quo
warranto.
The Office of the
Solicitor General
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 contends that “the
language of the
proviso in question
is
somewhat defective
and does not clearly
convey the
legislative intent”,
and admits that what
the
Government desired
was “for the court to
insert words and
phrases in the law”
Juan Tañada served
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 as a justice of the
peace in Alabat,
Province of Tayabas
from Dec 4, 1911
until
September 8, 1934,
when he was
transferred to Perez,
same province, with
the approval of the
Governor-General.
Act No. 3899 was
approved on
November 16, 1931,
and within it is
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 provided that justices
of the
peace who are 65
years of age will
cease to hold office
on January 1, 1933.
Applicable law,
section 203 of the
Administrative
Code, as inserted by
Act No. 3899, reads
as
follows:
"SEC. 203.
Appointment and
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 distribution of
justices of the peace.
— . . . Provided,
further, That the
present justices and
auxiliary justices of
the peace who shall,
at the time this Act
takes effect, have
completed sixty-five
years of age, shall
cease to hold office
on January first,
nineteen hundred
and
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 thirty-three; and the
Governor-General,
with the advice and
consent of the
Philippine Senate,
shall
make new
appointments to
cover the vacancies
occurring by
operation of this
Act."
Juan Tañada turned
65 years old on
October 5, 1934
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 subsequent to the
approval and the
date
provided in the act.
Judge of First
Instance of Tayabas,
following the
instructions of the
Department of
Justice, directed
Tañada to cease to
act as justice of the
peace of Perez.
Tañada instituted an
action of quo
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 warranto.
The Office of the
Solicitor General
contends that “the
language of the
proviso in question
is
somewhat defective
and does not clearly
convey the
legislative intent”,
and admits that what
the
Government desired
was “for the court to
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 insert words and
phrases in the law”
 Collector of Internal Revenue required Mr. Justice
Gregorio Perfecto to pay income tax upon his salary as
member of the Court during the year 1946.
 After paying the amount of P802, he instituted an action
in Manila Court of First Instance contending that the
assessment was illegal, his salary not being taxable for
the reason that imposition of taxes thereon would reduce
it in violation of the Constitution.
 It provides in its Article VIII, Section 9 that the
members of the Supreme Court and all judges of
inferior courts “shall receive such compensation as may
be fixed by law, which shall not be diminished during
their continuance in office.
 The CFI of Manila upheld his contention, and required
the refund of the amount collected
 When the Income Tax Law was first applied to the
Philippines 1913, taxable "income"
 did not include salaries of judicial officers when these
are protected from diminution.
ISSUE(S)
Whether or not the
court could insert
words and phrases in
the law in order to
supply an intention
for the legislature.
1. Whether or not members of the judiciary are subject to

STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.

 income tax.
RULING(S) 1. No. They are not subject to income tax as imposition of
which constitutes diminution and tus isviolative of the
Constitution. Our Constitution provides in its Article
VIII, section 9, that the members of the Supreme
Courtand all judges of inferior courts "shall receive such
compensation as may be fixed by law, whichshall not be
diminished during their continuance in office."The
prohibition is general, contains no excepting words, and
appears to be directed against all diminution
DOCTRINE/PRINCIPLES
here is a necessity to
construe and
interpret the penalty
to be imposed since
the amount is
beyond the scope
of the Revised Penal
Code. In the present
Article 315 of the
Revised Penal Code,
there are two (2)
periods only from
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 prison
mayor to prison
correccional with
money involved
amounting to Php
12,000.00 to
Php 22,000.00 with
additional one (1)
year for every Php
10,000.00 but will
not
exceed twenty (20)
years. Article 65 of
the same code
divides time wherein
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 Php
98,000.00 is Php
76,000.00 bigger
than the Php
22,000.00 ceiling set
by the law.
Therefore, the
maximum period of
6 years, 8 months
and 21 days to 8
years of
prison mayor will be
increased by 7 years.
Applying the
Indeterminate
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 Sentence
Law, the maximum
indeterminate
penalty is fifteen
(15) years.
here is a necessity to
construe and
interpret the penalty
to be imposed since
the amount is
beyond the scope
of the Revised Penal
Code. In the present
Article 315 of the
Revised Penal Code,
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 there are two (2)
periods only from
prison
mayor to prison
correccional with
money involved
amounting to Php
12,000.00 to
Php 22,000.00 with
additional one (1)
year for every Php
10,000.00 but will
not
exceed twenty (20)
years. Article 65 of
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 the same code
divides time wherein
Php
98,000.00 is Php
76,000.00 bigger
than the Php
22,000.00 ceiling set
by the law.
Therefore, the
maximum period of
6 years, 8 months
and 21 days to 8
years of
prison mayor will be
increased by 7 years.
STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.
 Applying the
Indeterminate
Sentence
Law, the maximum
indeterminate
penalty is fifteen
(15) years.
DOCTRINE: Intent of the framers; Ubi lex non distinguit, nec
nos distinguere debemus - One of the rules of logical
interpretation is expressed by the principle "ubi lex non distinguit,
nec nos distinguere debemus", ie "where the law does not
distinguish, nor the interpreter must distinguish" or, in other
words, the generality of the formulation of a legal text leads to the
generality of its application.

STATUTORY CONSTRUCTION - CASE DIGEST ATIENZA, V.