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Bucoy vs. Torrejon

JOSE C. BUCOY, plaintiff-appellee, vs. TORREJON, JURIKA & CO., INC., PACIANO TANGCO, and JUAN POSADAS, JR., as Collector of Internal Revenue, defendants. JUAN POSADAS, JR., as Collector of Internal Revenue, appellant.

G.R. No. 43083 | 1936-01-13

D E C I S I O N


MALCOLM, J:

This is an action brought by the provincial sheriff of Zamboanga to require the defendants to interplead and litigate their respective claims and rights to the net proceeds of the sale of personal property belonging to one Emilio Cano. As the case shapes up, the only question to be determined is as to which claim, that of the Government based on a tax lien, or that of Torrejon, Jurika & Co., Inc., based on a final money judgment, is preferred, with reference to the funds in the possession of the sheriff.

The amended complaint in connection with the exhibits disclose the following: Torrejon, Jurika & Co.,...