CTA Case No. 118 (Resolution)

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- LU I .� � .. � l l ., - , ... 1i ,i ) 3 .. on r� #' 0 h r ord is u d � y th 0 or bl s h � ~0 r r i t r t i g ti p~-evio r to th ..;p cial Adr ini r tor 0 y th 1 � of ~nt nal ' on t s�id a1 � n ly l ~�2 � nora.ol u 0tl � p stol 0 h l \,t urt i u e... di� .., i a n a t:t ol . io on h for a pro par i 1 xt -j <.b. cial iti n 01 tt. st t l l�eida -in until \Oh s t d i- t.a o. a p id n to s 10 l ! t- r~ al v riU . ~ode vi t. t ur j d $1 11 a t.hor zeo �he �J;xecuc.or 0" ju i l l ad..1.nis r to uel'v r ist:cl� tl r t 'I a 't -'n d n t. � 1 1> i(. h l p� � 19~1 of pt. � ,� � -h t 9 . l 6 ,. y 1 � nd July l 1 52 o': ti'l& Co t w re i ,ue ru ....:o. l i .. 6. fhe J.O vi V; ... h i ality oi t~1 :r. .rc Ol! h l: u .t 0 sd i () ir orders,. c c I..A)V rn� th es 0t ;..io i~ 79

�1 , -- f s r of F* st n ta of Il c i i c No. 36 s r f ich t said 1 an ul um o r d t Ap il 22. 1955 r � quirin t Hl ad 1inis r .o:r o p to t e v ~rn..tent i ays pt ~ -i. 0 I' nd i 1 J:it nc tax~ in qu tio 7. t t , Jini r to of th t t of th c d� f 0t s t t� ith t e s nti n d or of onorao J . lo .o . ci ;)' a, Tha Antonio Dir cto, ho cl ai 0 be the r inist r f t 0 1 e lc is qu tioni 1i t' � " f�~.r 1 i f.Ll d 0 A l.l � 1955 t v ry same nt of th r pond nt ...".. ne v n ., lx dy cid in f vor t � � y vi t of d Co f ir nst c I loco "'ur�J Tha t h ;.~,., tit �on rhr l " acr.i. e for hi rt t , . n cl ft mnent for id t t c axtts a.ain t t t f th as 1 ci n � for rt of � r t Inst nc � 11 c & n h th c a '1 ci a 0 nt e n .I i1 c r'd:ty 1 to ali v ry t�' i n ,. ti'l 1�T t. t 0 n it. on t1 \.,;() 11 c r, t 9 () p <> t 80 � ..

� . � 11 , -4 - rt of th other parti . th e1 im f the ov n- nt, t. !.,OUrt o "ir �tanc o llocos ur issu$d in p � ragrapl d5 of ~th s r lution ~hich a~ h tofor t t d have no'~ m~;; final n ~ e:x .eutory~ 11. I v n on groun of ity and fair play. t alone th fact that th afor id ord-re of the rt of First lnstane of J.lo... os 3ur r quiring the J.nistrato:r of the estat of th dgcoased .. 1 cicla I na to pay to th Gov :rnrnon � th state and inho.x:i� nc ta.xel;) dEk. an d ave neco~� e fin l an x cutory ~h .r f r � b yond th juris iction of th .,. ur of T X �1pp ls tO I:' view _, dify or r vers under suc�tions 7 1 and 22 \.tl I public Act r~o. 1125 . it do s not '1. o: .it l l on tl lip$ th petition r h ra.:.n . At't~..oni ccto . to qu �tion f r t is !,.;OUrt th very sa!rle he a .itt d fo the heirs o laci a Mina be ore the COurt of l at nee of Ilocos ~ur to e valid an le~ l in er:y x sp ct th .ceby 1 adittg no 1 ss t o f ' r Judg s o ,. &ald ..;ourt o issue s� cce si el . th ox- �rs �for �t y.. nt o � til - sses n nt in q-...1estion� &nd ' l~ . fhat for t. prori4'1t coll ctio f \ the taxes t~ ~ q\Je t1on �hie a. on~ \ jud,1.cattid ! y the Cou � of ..:irst Instance of lloco.., ""u 1 in f vol" the "� v rn.:n~o:nt oy vir u � of a final jude ;~ pond~nt "oll c or oi I t r al tyvanu � 1.hxu ~ouns l _. \ � uld {a) press f t\'.\ iat~ exe.ut.:.on o I' , \ 1t 1Z'f /\ !I ~ 81 ' I

1 � ., . .... �f p 11 22~ f nr Ju o� c a in c �. i l 68 (v. . I . � lloc s s r) equiring .e d!j l. 1 r of th t f el it in � 1 cida �. J.n o pa ... ipt of tl' an .b pr cu to th cont c i s !nit� � y t t is l to.r f r ot c mplying ~i h . ntion o t:'d r � . in v of . e 0 � in n i. i s fil y co mr. l . OZ' pond t 11-f un ri orious ci t ry � t y. t il y 0 Ar l{ i y 0 1c 0 t t e l i n r. s, u 82