1. What is the legal significance of classifying properties according to its nature.

2. From a viewpoint, is thing synonymous with property

3. State if the following can be considered property and reason out your answer
a. Sunlight
b. Person
c. A bird perched on a tree
4. S has a potato plantation. The expected yield of said plantation was the subject matter of a
Contract to Sell which S entered into with B two weeks before the harvest for a consideration of
50K which was paid by B in full on harvest time. The government, under the claim THAT THE
PROPERTY SOLD IS REAL PPROPERTY, IS IMPOSING AGAINST s CAPITAL GAINS TAX AND
TRANSFER TAX. S IS PROTESTING/OBJECTING THE TAX IMPOSITIONS, ON THE CLAIM THE THE
OBJECT OF SALE IS PERSONAL PROPERTY.

QUESTIONS

A. ASSUME THAT YOU ARE LAWYERING FOR THE GOVERNMENT FORMULATING A GOOD LEGAL
ARGUMMENT TO JUSTIFY THE IMPOSITION OF TAXES AGAINTS S
B. ASSUME THAT YOURE THE LEGAL COUNSEL OF S. FORMULATE A LEAGL ARGUMENT TO BOLSTER
YOUR CLIENT s TO BOLSTER YOUR CLIENTS OBJECTION AGAINST THE TAX IMPOSITION
C. DECIDE THE CASE IN ACCORDANCE WITH LAW AND JURISPRUDENCE

5. (a) If I were the legal counsel of B, I would argue that the house, which was built on the lot of S,
is a movable real property as B declared it as one of a case of chattel mortgage. Thus, tax
payment is already incorporated in the payment of tax in the land of S, an immovable property.

(b) If I were the legal counsel of the LGU, I would argue that both the land and the building are separate
immovable property and thus should be treated separately.

© I submit that B’s building is an immovable property. Under the law, immovable property refers to
roads, constructions and buildings. They are referred to as immovable because they adhere to
the soil.