Legal Stuff

THURSDAY, NOVEMBER 11, 2010

Case Digest: People vs Nazario

Facts:

Eusebio Nazario was charged in violation of refusal and failure to pay his municipal taxes
amounting to Php 362.62 because of his fishpond operation provided under Ordinance 4,
Series of 1955, as amended. He is a resident of Sta. Mesa Manila and just leases a fishpond
located at Pagbilao, Quezon with the Philippine Fisheries Commission. The years in
question of failure to pay was for 1964, 1965, and 1966. Nazario did not pay because he
was not sure if he was covered under the ordinance. He was found guilty thus this petition.

Issues:

1. Whether or not Ordinance 4, Series of 1955, as amended null and void for being
ambiguous and uncertain
2. Whether or not the ordinance was unconstitutional for being ex post facto

Held:

1. No, the coverage of the ordinance covers him as the actual operator of the fishpond thus
he comes with the term “Manager”. He was the one who spent money in developing and
maintaining it, so despite only leasing it from the national government, the latter does not
get any profit as it goes only to Nazario. The dates of payment are also clearly stated
“Beginnin and taking effect from 1964 if the fishpond started operating in 1964”.
2. No, it is not ex post facto. Ordinance 4 was enacted in 1955 so it can’t be that the
amendment under Ordinance 12 is being made to apply retroactively. Also, the act of non-
payment has been made punishable since 1955 so it means Ordinance 12 is not imposing a
retroactive penalty

The appeal is DISMISSED with cost against the appellant.

EmJay at 9:16 PM

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