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697
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PHILIPPINE REPORTS ANNOTATED VOLUME 093 10/7/17, 9(21 AM
MONTEMAYOR,J.:
This is a joint appeal from the decision of the Court of
First Instance of Manila declaring section 13 of Republic
Act No. 590 unconstitutional, and ordering the appellant
Saturnino David as Collector of Internal Revenue to refund
to Justice Pastor M. Endencia the sum of P1,744.45,
representing the income tax collected on his salary as
Associate Justice of the Court of Appeals in 1951, and to
Justice Fernando Jugo the amount of P2,345.46, represent-
ihg the income tax collected on his salary from January 1,
1950 to October 19, 1950, as Presiding Justice of the Court
of Appeals, and from October 20, 1950 to December 31,
698
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PHILIPPINE REPORTS ANNOTATED VOLUME 093 10/7/17, 9(21 AM
699
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PHILIPPINE REPORTS ANNOTATED VOLUME 093 10/7/17, 9(21 AM
700
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PHILIPPINE REPORTS ANNOTATED VOLUME 093 10/7/17, 9(21 AM
701
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PHILIPPINE REPORTS ANNOTATED VOLUME 093 10/7/17, 9(21 AM
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PHILIPPINE REPORTS ANNOTATED VOLUME 093 10/7/17, 9(21 AM
702
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PHILIPPINE REPORTS ANNOTATED VOLUME 093 10/7/17, 9(21 AM
703
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PHILIPPINE REPORTS ANNOTATED VOLUME 093 10/7/17, 9(21 AM
704
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PHILIPPINE REPORTS ANNOTATED VOLUME 093 10/7/17, 9(21 AM
705
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PHILIPPINE REPORTS ANNOTATED VOLUME 093 10/7/17, 9(21 AM
706
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PHILIPPINE REPORTS ANNOTATED VOLUME 093 10/7/17, 9(21 AM
707
BAUTISTA ANGELO,J.:concurring:
Without expressing any opinion on the doctrine laid
down by this Court in the case of Perfecto vs. Meer, G. R.
No. L-2314, in view of the part I had in that case as former
Solicitor General, I wish however to state that I concur in
the opinion of the majority to the effect that section 13,
Republic Act No. 590, in so far as it provides that taxing of
the salary of a judicial officer shall be considered "not to be
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PHILIPPINE REPORTS ANNOTATED VOLUME 093 10/7/17, 9(21 AM
Judgment affirmed.
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