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Rodolfo Tirona vs. M. Cudiamat 121 Phil. 1057

RODOLFO TIRONA, petitioner-appellee, vs. M. CUDIAMAT, as City Treasurer of Manila, respondent-appellant.

G.R. No. L-21235 | 1965-05-31

D E C I S I O N 


REYES, J.B.L, J.: 

The City Treasurer of Manila has appealed directly to this Court a decision of the Court of First Instance of Rizal (Pasay City Branch), in its Civil Case No. 2288-P, requiring said City Treasurer to accept appellee R. O. Tirona's backpay certificate in payment of his real estate taxes for 1962 amounting to P1,887.90. 

The facts are not disputed. They, and the issues litigated, are clearly stated in the appealed decision, as follows:
 
"This is a petition for mandamus praying that the respondent, M. Cudiamat, as City Treasurer of Manila, be compelled to accept petitioner's backpay...