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Jose De Borja Vs. Vicente G. Gella, Et Al., 118 Phil. 619

JOSE DE BORJA, petitioner-appellee, vs. VICENTE G. GELLA, ET AL., respondents-appellants.

G.R. No. L-18330 | 1963-07-31

D E C I S I O N


BAUTISTA ANGELO, J.:

Jose de Borja has been delinquent in the payment of his real estate taxes since 1958 for properties located in the City of Manila and Pasay City and has offered to pay them with two negotiable certificates of indebtedness Nos. 3064 and 3065 in the amounts of P793.40 and P717.39, aforesaid negotiable certificates, the applicants for backpay rights covered by them being respectively Rafael Vizcaya and Pablo Batario Luna.
The offers to pay real estate taxes in question were rejected by the city treasurers of both Manila and Pasay cities on the ground of their limited negotiability under Section 2,...