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J.CASANOVAS, Plaintiff-Appellant, JNO. S. HORD, Defendant-Appellee

1) J. Casanovas owned mines in the Philippines granted by the Spanish government in 1897. The Collector of Internal Revenue imposed taxes on the properties under section 134 of the Internal Revenue Act. 2) Casanovas sued to recover the taxes paid, arguing that section 134 impairs the obligation of his contracts with the Spanish government for the mine concessions. 3) The court held that section 134 was void because it impaired the obligation of Casanovas' contracts with the Spanish government for the mine concessions, violating the act of Congress prohibiting laws that impair contractual obligations.

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37 views1 page

J.CASANOVAS, Plaintiff-Appellant, JNO. S. HORD, Defendant-Appellee

1) J. Casanovas owned mines in the Philippines granted by the Spanish government in 1897. The Collector of Internal Revenue imposed taxes on the properties under section 134 of the Internal Revenue Act. 2) Casanovas sued to recover the taxes paid, arguing that section 134 impairs the obligation of his contracts with the Spanish government for the mine concessions. 3) The court held that section 134 was void because it impaired the obligation of Casanovas' contracts with the Spanish government for the mine concessions, violating the act of Congress prohibiting laws that impair contractual obligations.

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Cyrus Dait
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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J.

CASANOVAS, plaintiff-appellant,
vs.
JNO. S. HORD, defendant-appellee.
GR L-3473, 22 March 1907
Willard (J)

Facts:
In 1897, the Spanish Government, in accordance with the provisions of the royal
decree of 14 may 1867, granted J. Casanovas certain mines in the province of Ambos
Camarines, of which mines the plaintiff is now the owner. The Collector of Internal
Revenue imposed tax on the properties, contending that they were valid perfected
mine concessions and it falls within the provisions of sec.134 of Act No. 1189 known
as Internal Revenue Act.
Petitioner brought an action against the defendant Collector of Internal Revenue to
recover the sum of Php. 9, 600 paid by him as taxes.

Issue:
Whether or not Section 134 of Act 1189 impairs obligation of contracts and is
therefore void?

Held:

Yes, the concessions granted by the Government of Spain to the plaintiff, constitute
contracts between the parties and that section 134 of the Internal Revenue Law
impairs the obligation of these contracts, and is therefore void as to them.

The obligation of which contract was impaired by the enactment of sec. 134 of the
Internal Revenue Law infringing sec. 5 of the Act of Congress which provides that
“no law impairing the obligation of contracts shall be enacted”. Thus, Sec. 134 of the
Internal Revenue Law of 1904 is void because it impairs the obligation of contracts
contained in the concessions of mine made by the Spanish Government.

Furthermore, the section conflicts with Section 60 of the Act of Congress of 1 July
1902, which indicate that concessions can be cancelled only by reason of illegality in
the procedure by which they were obtained, or for failure to comply with the
conditions prescribed as requisites for their retention in the laws under which they
were granted. The grounds were not shown or claimed in the case. As to the allegation
that the section violates uniformity of taxation, the Court found it unnecessary to
consider the claim in view of the result at which the Court has arrived.

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