ENDENCIA VS.

DAVID
93 Phil 696 August 31 1953

Nota Bene: Salaries of Judges Tax Exemption

FACTS:
This is a joint appeal from the decision of the Court of First Instance in
Manila declaring section 13 of RA No. 590 unconstitutional and ordering the
appellant Saturnino David as Collector of Internal Revenue to refund to
Justice Pastor Endencia and to Justice Fernando Jugo the income tax
collected on their salary. When the SC held in the Perfecto case that judicial
officers exempt from salary tax because the collection thereof was a
decrease or diminution of their salaries which is prohibited by the
Constitution, the Congress thereafter promulgated RA No. 590, authorizing
and legalizing the collection of income tax on the salaries of judicial officers.

ISSUE:
Whether or not Section 13 of RA 590 is constitutional

HELD:
No, the Section 13 of RA 590 is unconstitutional. The collection of income
taxes in judicial officers is considered as against the provisions given by the
Article VIII Sec 9 of the Constitution. The compensation shall not be
diminished during their continuance of their service. Section 13 of RA 590
stated that no salary received by any public officer of the republic shall be
exempted from paying its taxes. This specific part of RA 590 is in contrary
with what is Article VIII Sec 9 has provided.

When it is clear that a statute transgresses the authority vested in the

legislature by the Constitution, it is the duly of the courts to declare the act
unconstitutional. Section 13, RA No. 590 is a clear example of interpretation
or ascertainment of the meaning of the phrase found in section 9, Art. VIII
of the Constitution which refers to the salaries of judicial officers. This act
interpreting the Constitution or any part thereof by the Legislature is an
invasion of the well-defined and established province and jurisdiction of the
Judiciary. The Legislature may not legally provide therein that a statue be
interpreted in such a way that it may not violate a Constitutional prohibition,
thus the unconstitutionality of Section 13 of RA No. 590.