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Ramon Lopez Vs. Director Of Lands 047 Phil 23

RAMON LOPEZ, petitioner-appellee, vs. THE DIRECTOR OF LANDS, respondent-appellant.

G.R. No. 22136 | 1924-12-17

D E C I S I O N


JOHNSON, J .:

The principal question presented by this appeal is - Whether the sale of land in the City of Manila, under the procedure adopted for the recovery of delinquent taxes, has the effect of cutting off all prior liens upon the property sold.

The whole story of this action may be told in a few words. The City of Manila, By a decision of the court a quo, in the collection of a land tax of P30.35, by the method permitted by the Administrative Code, deprived the Director of the Bureau of Lands, a bureau of the Insular Government, of a prior lien, in the sum of P1,190, in the form of a mortgage duly registered,...