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Tomas Tria Tirona vs. City Treasurer Of Manila

TOMAS TRIA TIRONA, petitioner-appellee, vs. THE CITY TREASURER OF MANILA and/or CITY MAYOR OF MANILA, respondents-appellants.

G.R. No. L-24607 | 1968-01-29

D E C I S I O N 


BENGZON, J.: 

Tomas Tria Tirona is the legitimate original holder of a P6,777.92-USAFFE Backpay Certificate No. A-23426 (1684) issued by the Republic of the Philippines on May 30, 1955 under Republic Act 304, as amended. Tirona paid therewith his real estate taxes on his land in Sampaloc, Manila for the years 1957 to 1959. 

On December 19, 1958, Mayor Arsenio Lacson prohibited the acceptance of backpay certificates in payment of taxes or obligations due to the City of Manila. The matter was indorsed first to the National Treasurer, then to the Department of Finance, particularly the Undersecretary, and both...