This is another interesting match to watch. For us Filipinos, it would be another opportunity to be one in the spirit of boxing through this big fight. I am not really a big boxing fan but I would be lying to you if I say I am not proud of Pacquiao. I once blogged about a Pacquiao song.

I remember the last fight he had with Cotto. Everyone in the house, including kids, were watching the fight. Modesty aside, I was in my room trying to get some sleep. Haha! So much for a a boxing fan! It just strikes me now because for sure, people in their houses will again be anticipating that fight and what's the best way of watching than receiving a live feed, in your tube, the moment it happens. Satellite direct TV is now very popular because we are now able to watch sports action in real-time wherever in the world that can pick up a signal. This is a Direct TV advantage. Imagine even watching the fight as if you were there at the ring side, almost an arms away from the fighters.

With these advance technologies in Sports brought to us by direct TV, and an added feature of watching it in HD, Filipinos all over the world, come March 13 will again be one in excitement. So dear readers, watch the Pacquiao - Clottey!

ALTERNATIVE CENTER FOR ORGANIZATION REFORMS VS ZAMORA
GRN 144256 June 8, 2005
Carpio-Morales, J.:

FACTS:
In the year 2000, the GAA appropriated PhP 111,778,000,000.00 of IRA as programmed fund. It appropriated a separate amount of P10B of IRA under the classification of unprogrammed fund, the latter amount to be released only upon th occurrence of the conditions stated in the GAA.

ISSUE:
Whether or not the questioned provision violate the constitutional injunction that the just share of local governments in the national taxes of the IRA shall be automatically released.

RULING:
Article X Section 6 of the Constitution provides: “LGUs shall have a just share, as determined by law, in the national taxes which shall be automatically released to them.” While automatice release implies that the just share should be released to them as a matter of course, withholding its release pending an event contravened the constitutional mandate.

===========================

AMERICAN BIBLE SOCIETY VS MANILA
GRN 9637 April 30, 1957
Felix, J.:

FACTS:
Plaintiff-appellant is a foreign, non-stock, non-profit, religious, missionary corporation and in the course of its ministry, it has been selling bible and or gospel portions throughout the country and translating the same into several Philippine dialects. The City of Manila considered appellant as conducting the business of general merchandize and required it to secure the necessary permit and license fees.

ISSUE:
Whether or not appellant if engaged in business as a religious corporation and thus be made to pay fees or taxes.

RULING:
It may be true that the price of bibles and pamphlets was a bit higher than the actual cost of the same, but this could not mean that appellant is engaged in business for profit. For this reason, we believe that the ordinance requiring them to pay fees or taxes would impair its free exercise of its religious freedom thru distribution of pamphlets.

==================================
CIR VS. BRITISH OVERSEAS AIRWAYS
GRN L-65773-74 April 30, 1987
En Banc, Melecio-Herrera, J.:

FACTS:
British Overseas Airways is a 100% British Government-owned corporation engaged in international airline business and is a member of the Interline Air Transport Association and thus it operates air transportation service and sells transportation tickets over the routes of the other airline members. From 1959 to 1972, BOAC had no landing rights for traffic purposes in the Philippines but maintained a general sales agent in the country. Warner Barnes was responsible for selling BOAC tickets covering passengers of and cargos. The CIR assessed deficiency income taxes against BOAC.

ISSUE:
Whether or not the revenue derived by BOAC from ticket sales in the Philippines for its transportation constitute income from Philippine sources and accordingly taxable.

RULING:
The source of an income is the property, activity or service that produced the income. For the source of income to be considered as coming from the Philippines, it is sufficient that the income is derived from activity within the Philippines. Herein, the sale of tickets is the activity that produced the income. The tickets exchanged hands here and payment for fares were also made here in the Philippine currency. The situs or the source of the payment is the Philippines. The flow of wealth proceeded from, and occurred within, Philippine territory, enjoying the protection accorded by Philippine government. In consideration of such protection, the flow of wealth should share the burden of supporting the government. PD 68, in relation to PD1355, ensures that international airlines are taxed on their income from Philippine sources. The 2.5% tax on gross billings is an income tax. If it had been intended as an excise tax, it would have been placed under Title V of the Tax Code covering taxes on business.

SARKIES TOURS vs. COURT OF APPEALS / FORTADES
G.R. No. 108897 October 2, 1997
ROMERO, J.:

FACTS:
Private respondent Fortades boarded a Sarkies bus with 3 luggage containing important documents and personal things. All were kept in the baggage compartment of the bus but dring the stop over, passenger noticed her lost luggage. Passengers suggested to the driver to trace the route of the bust but were ignored. After nine months of trying to recover the luggage, Fortades filed a case to recover the value of her lost things including moral and exemplary damages against petitioner. Lower court decided favorably while CA concurred but deleted the award for moral and exemplary damages

ISSUE:
Whether or not private respondent was entitled to moral and exemplary damages.

RULING:

The Court agrees with the Court of Appeals in awarding P30,000.00 for the lost items and P30,000.00 for the transportation expenses, but disagrees with the deletion of the award of moral and exemplary damages which, in view of the foregoing proven facts, with negligence and bad faith on the fault of petitioner having been duly established, should be granted to respondents in the amount of P20,000.00 and P5,000.00, respectively.

================

SARKIES TOURS PHILIPPINES vs IAC / DIzon
MELENCIO-HERRERA, J :

FACTS:
Petitioner Sarkies advertised for a Corregidor tour for Independence Day 1971. Dizon family availed of the promo and were brought to Corregidor, together with other excursionists, through a motorized boat owned by Mendoza. A daughter of the Dizons died when the boat accidentally capsized on its way back to Manila. A case was filed against Sarkies and Dizon, and the CA found them both liable for the reason that the relationship between Sarkies and the excursionists was a “single operation which in effect guaranteed them safe passage all through out.” Exemplary damages in the amount of 50,000 was likewise awarded.

ISSUE:
Whether or not the award for exemplary damages was with legal basis.

RULING:
The award of exemplary damages should be eliminated. In Munsayac vs. De Lara, 23 SCRA 1086, 1089 (1968), it was said:

"It is not enough to say that an example should be made, or corrective measures be employed, for the public good especially in accident cases where public carriers are involved. The causative negligence in such cases is personal to the employees actually in charge of the vehicles, and it is they who should be made to pay this kind of damages by way of example or correction, unless by the demonstrative tolerance or approval of the owners they themselves can be held at fault and their fault is of the character described in article 2232 of the Civil Code."

In the case at bar, there is no showing that SARKIES acted "in a wanton . . . or malevolent manner" (Art. 2232, Civil Code).

CITY ASSESSOR OF CEBU VS. ASSOCIATION OF BENEVOLA DE CEBU
G.R 152904 June 28, 2007
Velasco, Jr. J.:
FACTS:
Benevola de Cebu is a non-stock non-profit organization which in 1990, a medical arts building was constructed and in 1998 was issued with a certification classifying the building as commercial. City assessor of Cebu assessed the building with a market value of Php 28,060,520 and on assessed value of Php 9,821,180 at the assessment level of 35% and not 10% which is currently imposed on private respondent herein. Petitioner claimed that the building is used as commercial clinic/spaces for renting out to physicians and thus classified as commercial. Benevola de Cebu contended that the building is used actually, directly and exclusively part of hospital and should have an assessment level of 10%

ISSUE:
Whether or not the new building is liable to pay the 35% assessment level?
RULING:
We hold that the new building is an integral part of the hospital and should not be assessed as commercial. Being a tertiary hospital, it is mandated to fully departmentalized and be equipped with the service capabilities needed to support certified medical specialist and other licensed physicians. The fact that they are holding office is a separate building does not take away the essence and nature of their services vis-a-vis the overall operation of the hospital and to its patients.
Under the Local Government Code, Sec. 26: All lands, buildings and other improvements thereon actually, directly and exclusively used for hospitals, cultural or scientific purposes and those owned and used by local water districts… shall be classified as special.

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Associaiton of Customs Brokers vs Manila
GRN L-4376 May 22, 1953
En Banc
FACTS:
The Municipal Board of Manila passed ordinance No. 3379 which imposes a property tax that is within the power of the City under its revised charter. The ordinance was passed by the Municipal Board under the authority conferred by section 18 of RA 409

ISSUE:
Whether or not the ordinance infringes on the uniformity of taxes as ordained by the Constitution.
RULING:
The Ordinance exacts the tax upon all motor vehicles operating within Manila and does not distinguish between a motor vehicle registered in the City and one registered in another place nor does it distinguish private of vehicle for hire. The distinction is important if we note that the ordinance intends to burden with the tax only those registered in Manila. There is no pretense that the Ordinance equally applies to vehicles who come to Manila for a temporary purpose.

BENGZON VS. DRILON
G.R. 103524 April 15, 1992 208 SCRA 133
Gutierrez, J.:

FACTS:
Petitioners are retired justices of the Supreme Court and Court of Appeals who are currently receiving pensions under RA 910 as amended by RA 1797. President Marcos issued a decree repealing section 3-A of RA 1797 which authorized the adjustment of the pension of retired justices and officers and enlisted members of the AFP. PD 1638 was eventually issued by Marcos which provided for the automatic readjustment of the pension of officers and enlisted men was restored, while that of the retired justices was not. RA 1797 was restored through HB 16297 in 1990. When her advisers gave the wrong information that the questioned provisions in 1992 GAA were an attempt to overcome her earlier veto in 1990, President Aquino issued the veto now challenged in this petition.
It turns out that PD 644 which repealed RA 1797 never became a valid law absent its publication, thus there was no law. It follows that RA 1797 was still in effect and HB 16297 was superfluous because it tried to restore benefits which were never taken away validly. The veto of HB 16297 did not also produce any effect.
ISSUE:
Whether or not the veto of the President of certain provisions in the GAA of FY 1992 relating to the payment of the adjusted pensions of retired Justices is constitutional or valid.
RULING:
The veto of these specific provisions in the GAA is tantamount to dictating to the Judiciary ot its funds should be utilized, which is clearly repugnant to fiscal autonomy. Pursuant to constitutional mandate, the Judiciary must enjoy freedom in the disposition of the funds allocated to it in the appropriations law.
Any argument which seeks to remove special privileges given by law to former Justices on the ground that there should be no grant of distinct privileges or “preferential treatment” to retired Justices ignores these provisions of the Constitution and in effect asks that these Constitutional provisions on special protections for the Judiciary be repealed.
The petition is granted and the questioned veto is illegal and the provisions of 1992 GAA are declared valid and subsisting.

REYES VS. ALMANZOR
GR 43839-46 April 26, 1991 196 SCRA 322
Paras, J.:
FACTS:
Petitioner are owners of parcels of land leased to tenants. RA 6359 was enacted prohibiting for one year an increase in monthly rentals of dwelling units and said Act also disallowed ejectment of lessees upon the expiration of the usual period of lease. City assessor of Manila assessed the value of petitioner’s property based on the schedule of market values duly reviewed by the Secretary of Finance. The revision entailed an increase to the tax rates and petitioners averred that the reassessment imposed upon them greatly exceeded the annual income derived from their properties.
ISSUE:
Whether or not income approach is the method to be used in the tax assessment and not the comparable sales approach.
RULING:
By no stretch of the imagination can the market value of properties covered by PD 20 be equated with the market value of properties not so covered. In the case at bar, not even factors determinant of the assessed value of subject properties under the comparable sales approach were presented by respondent namely:
1. That the sale must represent a bonafide arm’s length transaction between a willing seller and a willing buyer
2. The property must be comparable property.
As a general rule, there were no takers so that there can be no reasonable basis for the conclusion that these properties are comparable.
Taxes are lifeblood of government, however, such collection should be made in accordance with the law and therefore necessary to reconcile conflicting interests of the authorities so that the real purpose of taxation, promotion of the welfare of common good can be achieved.

LLADOC V CIR & CTA
GR 19201 June 16, 1965 14 SCRA 293
Paredes, J.:

FACTS:
MB Estate of Bacolod City donated Php 10,000 in cash to Fr. Ruiz, then the Parish Priest of Victorias, who was the predecessor of petitioner. MB Estate filed their donor’s gift tax but petitioner is on protest regarding donee’s tax claiming that assessment of gift tax against the Catholic Church is against the law; that when the donation was made. He was not yet the parish priest.
ISSUE:
Whether or not petitioner should be liable for assessed donee’s gift tax dontated.

RULING:
A gift tax is not a property tax, but an excise tax imposed on the transfer of property by way of gift inter vivos, the imposition of which on property used exclusively for religious purposes, does not constitute an impairment of Constitution… “exempt from taxation” as employed in the Constitution should not be interpreted to mean exemption from all kinds of taxes. And there being no clear, positive or express grant of such privilege by law, in favor of petitioner, the exemption herein must be denied.


LUNG CENTER VS. QUEZON CITY
GR 144104 June29, 2004
En Banc, Callejo J:
Facts:
The lung center is a charitable institution within the context of 1973 and 1987 constitutions. The elements considered in determining a charitable institution are: the statue creating the enterprise; its corporate purposes; constitution and by-laws, methods of administration, nature of actual work performed, character of the services rendered, indefiniteness of the beneficiaries, and the use occupation of properties. As a gen. principle, a charitable institution doe not lose its character as such and its exemption form taxes simply because it derives income from paying patients, or receives subsidies from government; and no money insures to the private benefit of the persons managing or operating the institution.
Issue:
Whether or not the real properties of the lung center are exempt from real property taxes.
Ruling.
Partly No. Those portions of its real property that are leased to private entities are not exempt from actually, direct and exclusively used for charitable purpose. Under PD 1823, the lung center does not enjoy any property tax exemption privileges for its real properties as well as the building constructed thereon.
The property tax exemption under Sec. 28(3), Art. Vi of the property taxes only. This provision was implanted by Sec.243 (b) of RA 7160.which provides that in order to be entitled to the exemption, the lung center must be able to prove that: it is a charitable institution and; its real properties are actually, directly and exclusively used for charitable purpose. Accordingly, the portions occupied by the hospital used for its patients are exempt from real property taxes while those leased to private entities are not exempt from such taxes.

LUTZ VS. ARANETA

GR L-7859 December 22, 1955
Reyes, J.:
FACTS:
Walter Lutz, Judicial Administrator of the intestate estate of Ledesma, sought to recover the sum of Php14, 666.40 paid by the estate as taxes, alleging that such tax is unconstitutional as it levied for the aid and support of the sugar industry exclusively which is in his opinion not a public purpose.
ISSUE:
Whether or not tax is valid in supporting the sugar industry?
RULING:
The court ruled that the tax is valid as it served public purpose. The tax provided for in CA 567 is primarily an exercise of police power since sugar is a great source of income for the country and employs thousands of laborers. Hence, it was competent for the legislature to find that the general welfare demanded that the sugar industry should be stabilized in turn; and in the wide field of its police power, the lawmaking body could provide that the distribution of benefits therefrom be readjusted among its components to enable it to resist the added strain of the increase in taxes that it had to sustain.

COMMISSIONER OF IR VS CENTRAL LUZON DRUG CORP
GR 148512 June 26, 2006
Azcuna, J.:
FACTS:
This is a petition for review under Rule 45 of Rules of Court seeking the nullification of CA decision granting respondent’s claim for tax equal to the amount of the 20% that it extended to senior citizens on the latter’s purchases pursuant to Senior Citizens Act. Respondent deducted the total amount of Php219,778 from its gross income for the taxable year 1995 whereby respondent did not pay tax for that year reporting a net loss of Php20,963 in its corporate income tax. In 1996, claiming that the Php219,778 should be applied as a tax credit, respondent claimed for refund in the amount of Php150, 193.
ISSUE:
Whether or not the 20% discount granted by the respondent to qualified senior citizens may be claimed as tax credit or as deduction from gross sales?
RULING:
“Tax credit” is explicitly provided for in Sec4 of RA 7432. The discount given to Senior citizens is a tax credit, not a deduction from the gross sales of the establishment concerned. The tax credit that is contemplated under this Act is a form of just compensation, not a remedy for taxes that were erroneously or illegally assessed and collected. In the same vein, prior payment of any tax liability is a pre-condition before a taxable entity can benefit from tax credit. The credit may be availed of upon payment, if any. Where there is no tax liability or where a private establishment reports a net loss for the period, the tax credit can be availed of and carried over to the next taxable year.

APOSTOLIC PREFECT VS CITY TREASURER OF BAGUIO CITY
GR 4752 April 18, 1941
Imperial, J.:
FACTS:
The Apostolic Prefect is a corporation , of religious character, organized under the Philippine laws, and with residence in Baguio. The City imposed a special assessment against properties within its territorial jurisdiction, including those of the Apostolic Prefect, which benefits from its drainage and sewerage system. The Apostolic Prefect contends that its properties should be free of tax being of religious in character.
ISSUE:
Whether or not Apostolic Prefect, as a religious entity is exempt from the payment of the special assessment.
RULING:
A special assessment is not a tax; and neither the decree nor the Constitution exempt petitioner from payment of said special assessment. Although it its broad meaning, tax includes both general taxes and special assessment, yet there is a recognized distinction: Assessment is confined to local impositions upon property for the payment of the cost of public improvements in its immediate vicinity and levied with special benefits to the property assessed. Petitioner likewise, has proven that the property in question is used exclusively for religious purposes; but that it appears the same is being used to other non-religious purposes. Thus, petitioner is required to pay the special assessment.

PAL VS EDU
HR L-41383 August 15, 1988
Gutierrez, J.:
FACTS:
PAL is engaged in air transportation business under a legislative franchise wherein it is exempt from tax payment. PAL has not been paying motor vehicle registration since 1956. The Land Registration Commissioner required all tax exempt entities including PAL to pay motor vehicle registration fees.
ISSUE:
Whether or not registration fees as to motor vehicles are taxes to which PAL is exempted.
RULING:
Taxes are for revenue whereas fees are exactions for purposes of regulation and inspection, and are for that reason limited in amount to what is necessary to cover the cost of the services rendered in that connection. It is the object of the charge, and not the name, that determines whether a charge is a tax or a fee. The money collected under Motor Vehicle Law is not intended for the expenditures of the MV Office but accrues to the funds for the construction and maintenance of public roads, streets and bridges.
As fees are not collected for regulatory purposes as an incident to the enforcement of regulations governing the operation of motor vehicles on public highways but to provide revenue with which the Government is to construct and maintain public highways for everyone’s use, they are veritable taxes, not merely fees. PAL is thus exempt from paying such fees, except for the period between June 27, 1968 to April 9, 1979 where its tax exemption in the franchise was repealed.

CALTEX PHILIPPINES VS CA
G.R. 925585 MAY 8, 1992
Davide, J.:
FACTS:
In 1989, COA sent a letter to Caltex directing it to remit to OPSF its collection of the additional tax on petroleum authorized under PD 1956 and pending such remittance, all of its claims from the OPSF shall be held in abeyance. Petitioner requested COA for the early release of its reimbursement certificates from the OPSF covering claims with the Office of Energy Affairs. COA denied the same.
ISSUE:
Whether of not petitioner can avail of the right to offset any amount that it may be required under the law to remit to the OPSF against any amount that it may receive by way of reimbursement.
RULING:
It is a settled rule that a taxpayer may not offset taxes due from the claims that he may have against the government. Taxes cannot be the subject of compensation because the government and taxpayer are not mutually debtors and creditors of each other and a claim for taxes is not such a debt, demand, contract or judgment as is allowed to be set-off.
The oil companies merely acted as agents for the government in the latter’s collection since taxes are passed unto the end-users, the consuming public.

DOMINGO VS GARLITOS
G.R. NO. 18993 June 29, 1963
Labrador, J.:
FACTS:
In Domingo vs. Moscoso, the Supreme Court declared as final and executor the order of the lower court for the payment of estate and inheritance taxes, charges and penalties amounting to Php 40,058.55 by the estate of the of the late Walter Price. The petitioner for execution filed by the fiscal was denied by the lower court. The court held that the execution is unjustified as the Government is indebted to the estate for Php262,200 and ordered the amount of inheritance taxes can be deducted from the Government’s indebtedness to the estate.
ISSUE:
Whether of not a tax and a debt may be compensated.
RULING:
The court having jurisdiction of the Estate had found that the claim of the Estate against the government has been recognized and the amount has already been appropriated by a corresponding law. Both the claim of the Government for inheritance taxes and the claim of the intestate for services rendered have already become overdue and demandable is well as fully liquidated. Compensation takes place by operation of law and both debts are extinguished to the concurrent amount. Therefore the petitioner has no clear right to execute the judgment for taxes against the estate of the deceased Walter Price.

GARCIA VS. EXECUTIVE SECRETARY
211 SCRA 219 July 3, 1992
Feliciano, J.:

FACTS:
The President issued an EO which imposed, across the board, including crude oil and other oil products, additional duty ad valorem. The Tariff Commission held public hearings on said EO and submitted a report to the President for consideration and appropriate action. The President, on the other hand issued an EO which levied a special duty of P0.95 per liter of imported crude oil and P1.00 per liter of imported oil products.
ISSUE:
Whether of not the President may issue an EO which is tantamount to enacting a bill in the nature of revenue-generating measures.
RULING:
The Court said that although the enactment of appropriation, revenue and tariff bills is within the province of the Legislative, it does not follow that EO in question, assuming they may be characterized as revenue measure are prohibited to the President, that they must be enacted instead by Congress. Section 28 of Article VI of the 1987 Constitution provides:
“The Congress may, by law authorize the President to fix… tariff rates and other duties or imposts…”
The relevant Congressional statute is the Tariff and Customs Code of the Philippines and Sections 104 and 401, the pertinent provisions thereof.

I will be writing about Piolo Pascual. My closest friends wouldn't believe I will be blogging about Piolo Pascual. I don't subscribe to soap opera on TVs that's why. But don't get me wrong... I just seldom glue my eyes on TV sets, that's another reason why. But I like Piolo Pascual. Who wouldn't, by the way?

He is this local heartthrob and he is really good looking in person. Me and my friends were fortunate to have a glimpse of him within the grounds of ABS-CBN a few years ago. We were only having coffee then we saw them coming out of the giant TV network's studio gate. He is friendly too.

Anyway, my classmate, who is going to get married this year, was playing this music in her car. She said this is a Piolo Pascual song and although there was nothing really special about his voice, except that he could really sing and there's nothing bad I can say about it, the lyrics of the song struck me the most and this is the reason why I took the liberty of translating it the way I understood it so please bear with me. Here it goes:

==============================

Nagmamahal ng Tunay (Loving you truly)

Simula noong makasama ka (Since we were together/Since I had your company)
Nagbago na'ng lahat (Everything has changed)
Sa buhay kong kay gulo (In my life which is in chaos)
Itinama mong lahat (You corrected/straighten everything)
Mga mali sa buhay ko (The wrong things in my life)
Salamat at ika'y nakilala ko (Thanks that I have known you)

Chorus
Pagkat kailangan ko (Because I need)
Ang 'sang katulad mo (Someone like you)
Na nagmamahal sa akin ng tunay (Who will truly love me)
Pintig ng puso ko (The beat of my heart)
Ay dahil lang sa 'yo (Is because of you)
Kung sa 'yo'y mawawalay (If I'll be taken away from you/If we will separate)
Kulang ang aking buhay (My life will be incomplete)

Nang inibig mo (When you loved me)
Nagbago ang aking mundo (My world changed)
'Yan ang hiwaga ng (That is the mystery)
Pagmamahal mong taglay (That your love brought to me)
Ang tangi kung dasal (My only prayer)
Pag-ibig ay magtatagal (Love will last)
Iingatan natin sa habang buhay (We will cherish/take care of it all our lives)

=============================

It is indeed a love song an as my classmate commented, "this is beautiful" so I couldn't help but agree. I was just thinking about the greatest love that this world has ever known... or maybe the greatest love that this world has ever taught me. The love of God to his people by sending His only son to redeem his people.

All I can think of was God and his love for his people. The story of his love life. I said to myself, this song depicts God-like kind of love and let me reiterate that a love which does not expect something in return is laudible. I have been longing to love like that but I guess I'm still mies away from that. Oooops, I am not trying to be God or at least to be a saint all right. I just thought I could do the same. The question of how and when can I do that remains a question up until now... you may have the answer, please share it with me.

"I can love you only up until there, but I will love you up to i-don't-know-when"

Say that again? Never mind, just go back to the song and read the lyrics. Enjoy!

It's school time and this is what I've been busy of the previous days. Let me share it with you although there is no music this time. I have 4 case digests below:

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AIR FRANCE VS CARRASCOSO (GRN L-21438/September 28, 1966)

SANCHEZ, J.:

FACTS:

Carrascoso was a member of a group of 48 Filipino pilgrims that left Manila for Lourdes on March 30, 1958. Air France issued a “first class” round trip ticket from Manila to Rome. From Manila to Bangkok, passenger Carrascoso traveled in first class but at Bangkok, the Manager of Air France forced him to vacate the first class seat because a white man had a better right to it. The purser wrote in his record book “First class passenger was forced to go to the tourist class against his will, and the captain refused to intervene” which was written in French. Petitioner contends that damages must be averred that there was fraud and bad faith in order that claim for damages should set in.

ISSUE:

Whether or not passenger Carrascoso was entitled to damages.

RULING:

Although true that there was no mention of bad faith in the complaint, the inference of bad faith can be drawn from the facts and circumstances therein. The petitioner violated its contract of transportation with the aggravating circumstance committed by its manager when it went to the extent of threatening the plaintiff in the presence of many passengers.

CAEDO vs YU KHE THAI and BERNARDO (G.R. No. L-20392 December 18, 1968)

MAKALINTAL, J.:

FACTS:

Caedo and family were traveling Highway 54 on the way to the airport. Private respondents were traveling on the opposite direction. Bernardo was the personal river of Yu. Both vehicles were running at moderate speeds when a carritela was traveling the same direction as Bernardo’s. The latter overtook the caritella and took the lane Caedos were traveling and caused multiple injuries and damage to the Caedos. Bernardo was held liable.

ISSUE:

Whether or not the owner of the vehicle who was riding with the driver at the time of the accident be held solidarily liable.

RULING:

The court ruled that if the causative factor was the driver’s negligence, the owner of the vehicle who was present is likewise held liable if he could have prevented the mishap by the existence of due diligence. The basis of the master's liability in civil law is not respondent superior but rather the relationship of paterfamilias. The theory is that ultimately the negligence of the servant, if known to the master and susceptible of timely correction by him, reflects his own negligence if he fails to correct it in order to prevent injury or damage.

ELCANO VS HILL

GRN L-24803

BARREDO, J.:

FACTS:

Reginald Hill accidentally killed the son of Elcano. He was acquitted from the criminal case due to the efense of minority. Elcano filed a civil case alleging damages against Reginald and his father from whom the latter was receiving subsistence. Hills moved to dismiss the case on the ground that case was barred by res adjudicata and that the father was relieved from guardianship of the defendant through emancipation by marriage. The case was dismissed thus this appeal.

ISSUE:

Whether or not the civil action for damages is barred by the acquittal of Reginald in the criminal case.

RULING:

Criminal negligence is in violation of the criminal law while civil negligence is a culpa aquiliana or quasi-delict, of ancient origin, having always had its own foundation and individuality, separate from criminal negligence. Culpa aquiliana includes voluntary and negligent acts which may be punishable by law. It results that the acquittal of Reginald in the criminal case has not extinguished his liability for quasi-delict, hence the acquittal is not a bar to the instant action against him.

Art. 2177. Responsibility for fault or negligence under the preceding article is entirely separate and distinct from the civil liability arising from negligence under the Penal Code. But the plaintiff cannot recover twice for the same act or omission of the defendant.

Likewise, emancipation does not carry with it freedom to enter into transactions or do any act that can give rise to judicial litigation. And surely, killing someone else invites judicial action.

PB COM VS CA / ROMMEL’S MARKETING CORP (GRN 97626 MARCH 14, 1997)

HERMOSISIMA, J.:

FACTS:

Rommel Marketing, represented by Manager Lipana, maintains a current account with petitioner. The complaint was based on RMC’s claim for the sum of 304,979.74 representing various deposits it had made which were not credited to its account and were instead deposited to the account of one Cotos, also a depositor of the bank. RMC alleged gross negligence and inexcusable negligence of petitioner bank. Petitioner bank counters the complaint stating that RMCs secretary prepares 2 deposit slips and writes the name of Cotos in the original but writes the name RMC in the duplicate, which she retains to further perpetuate her fraudulent act. Petitioner bank likewise regularly sends statement of account to Lipana but the latter never opened those.

ISSUE:

Whether or not the proximate cause of the loss suffered by RMC due to petitioner’s negligence or that of the Bank.

RULING:

Our law on quasi-delict states that, “Whoever, by act or omission, causes damage to another, there being fault or negligence, is obliged to pay for the damage donw. Such fault or negligence, if there is no pre-existing contactural relation between the parties, is called quasi-delict and is governed by the provisions of this Chapter.”

There are three elements of quasi-delict: damages suffered by the plaintiff; fault or negligence of the defendant, or some other person for whose acts he must respond; and the connection of cause and effet between the fault or negligence of the defendant and the damages incurred by the plaintiff.

The bank business is affected with public interest and because of the nature of its functions, the bank I sunder obligation to treat the accounts of its depositor with meticulous care, always having in mind the fiduciary nature of their relationship. In this case, it is apparent that the bank was remiss in that duty and violated that relationship. Lipana was likewise declared negligent by not checking the monthly SOA sent to it by the bank. His contributory negligence mitigated the damages awarded to RMC.

Here is another Eheads song with translation.

This was the song I used to sing like:

"Tatlong Oras na ang nagpapacute sa yo

Di mo man lang napapansin ang bagong Penshoppe(TM) ko" (It's an apparel brand here in Phils)

or my cousin would say to me when I'm ma at her:

"Tatlong Oras na ang nagpapacute sa yo

Di mo man lang napapansin ang bagong noo ko" (forehead)

Those were the days and this is my story. Below is the translation.

=========================

Lyrics of the song

LIGAYA (Happy/Happiness)

by Eraserheads

Ilang awit pa ba ang aawitin, o giliw ko? (How many songs will I still hav to sing my dear?)
Ilang ulit pa ba ang uulitin, o giliw ko? (How many repeats do I have to repeat, O my dear?)
Tatlong oras na akong nagpapacute sa iyo (I've been staying cute to you for three hours)
Di mo man lang napapansin ang bagong t-shirt ko (You don't even notice my new t-shirt)

Ilang isaw* pa ba ang kakain, o giliw ko? (How many more isaw* do I have to eat, my dear?)
Ilang tanzan** pa ba ang iipunin, o giliw ko? (How many crowns will I collect, o my dear?)
Gagawin ko ang lahat pati ang thesis mo (I will do everything including your thesis)
Wag mo lang ipagkait ang hinahanap ko (Just don't deny from me what I'm looking for)

Chorus:
Sagutin mo lang ako, aking sinta'y walang humpay na ligaya (Just answer me love and there will be unending happiness)
At asahang iibigin ka, sa tanghali, sa gabi at umaga (And expect to be loved at noontime, night and morning)
Wag ka sanang magtanong at magduda (I hope you won't ask and doubt)
Dahil ang puso ko'y walang pangamba (Because my heart has no fear)
Lahat tayo'y mabubuhay na tahimik at buong ligaya (We will all leave peacefully and with entire happiness)

Ilang ahit pa ba ang aahitin, o giliw ko? (How many shaves do I have to shave, O my dear?)
Ilang hirit pa ba ang hihiritin, o giliw ko? (How many hits do I have to hit, o my dear)
Di naman ako manyakis tulad nang iba (I am not maniac like th others)
Pinapangako ko sa iyo na igagalang ka (I swear to you that I will honor you)
(Chorus)

At asahang iibigin ka, sa tanghali, sa gabi at umaga (And expect to be loved at noontime, night and morning)
Wag ka sanang magtanong at magduda (I hope you won't ask and doubt)
Dahil ang puso ko'y walang pangamba (Because my heart has no fear)
Lahat tayo'y mabubuhay na tahimik at buong ligaya (We will all leave peacefully and with entire happiness)

*isaw is a street food, picture appearing above. I'd rather not say what is it really, but it is an exotic food.

**tanzan is a local term referring to the crown or cap of a bottle of beer or softdrinks; it is made from tin. (I believe it is a Spanish word adapted by Filipinos)

==========================

I hope you liked it guys!

Sembreak in the Philippines runs in the month of October. That is the time when college students have a break from a semester of school time. We normally start the school year in June til about first week of October then after 2 or 3 weeks of a semestral break, school year resumes.

This is the meaning of the song's title. There are schools observing tri-mester curriculum so they will have 2 sembreaks plus another summer break which runs in the month of March or April.

Here goes my English translation for the song:

=======================

Sembreak by Eraserheads

Dear Kim kamustang bakasyon mo (Dear Kim, how is your vacation?)
Ako heto pa rin nababato* (Me, still here bored)
Bad trip talagan 'tong Meralco (Bad trip with MERALCO**)
Bakit brownout pa rin dito (Still brownout here)

Walang silbi sa bahay (Useless in the house)
Kundi bumabad sa telepono (SPend time on the telephone)
O kaya'y kasama ang buong barkada (Or be with beers)
Nakatambay sa may kanto (Stand by/doing nothing in the corner)

Naalala kita pag umuulan (SEMBREAK) (I remember you when it's raining - Sembreak)
Naalala kita pag giniginaw (SEMBREAK) (I remember you when I feel cold)
Naalala kita pagkakain na (SEMBREAK) (I remember you during meal time)
Naalala kita ilang bukas pa ba (I remember you, how many tomorrows)
Bago tayo ay magkita (Before we see each other)
Ako'y naiinip na bawat oras binibilang (Im becoming impatient, counting every hour)
Sabik na masilayan ka-ha-hah (Excited to see you)

Sira pa rin ang bisikleta (My bike is out of order)
May gas wala namang kotse (I have fuel but no car)
Naghihintay ng ulan (Wait for the rain)
Basketball sa banyo (Basketball in the toilet)
Sana ay may pasok na para at least (I hope classes are here)
Meron akong baon (At least I'll have my allowance)
Cutting classes dating raket (Cutting classes, old racket/gimmick)
Rock and roll buong taon (Rock and Roll the whole year)

Naalala kita pag umuulan (SEMBREAK) (I remember you when it's raining - Sembreak)
Naalala kita pag giniginaw (SEMBREAK) (I remember you when I feel cold)
Naalala kita pagkakain na (SEMBREAK) (I remember you during meal time)
Naalala kita ilang bukas pa ba (I remember you, how many tomorrows)
Bago tayo ay magkita (Before we see each other)
Ako'y naiinip na bawat oras binibilang (Im becoming impatient, counting every hour)
Sabik na masilayan ka-ha-hah (Excited to see you)

Walang kayakap kundi gitara (No one to hug but my guitar)
Nangangati sa kaiisip sa'yo (Itchy thinking of you)
Hanggang sa mabutas 'tong maong ko (Til my jeans get torn)
Tsaka bibili uli ng bago (Then I'll buy a new one)
Hanggang dito na lang ang liham ko (My letter is til here)
Salamat sa atensyon mo (Thanks for your attention)
Tsaka na lang pala yung utang ko (Ill pay you my debt)
Pag nagkita na lang uli tayo oh wohh (When we see each other again)

Naalala kita pag umuulan (SEMBREAK) (I remember you when it's raining - Sembreak)
Naalala kita pag giniginaw (SEMBREAK) (I remember you when I feel cold)
Naalala kita pagkakain na (SEMBREAK) (I remember you during meal time)
Naalala kita ilang bukas pa ba (I remember you, how many tomorrows)
Bago tayo ay magkita (Before we see each other)
Ako'y naiinip na bawat oras binibilang (Im becoming impatient, counting every hour)
Sabik na masilayan ka-ha-hah (Excited to see you)

I thought the title of this song is "Lumbay" (meaning, lonely). He was around 3 years old then and his papa would ask him to sing "lumbay" and that little boy instantly knew what to sing.

Yup! It was an Eraserheads song. My first born niece grew up with an Eheads song and this was the first one he learned. His dad plays guitar a lot and he probably have heard his dad sing this song a dozen times and so at a very tender age, he was able to learn a few lyrics of the song. Together, they sing it to his mom, as a serenade -to lighten things up.

This is a fast song. A song typically shared to someone who is indeed in trouble or feeling blue. It is a boy singing/serenading a loved one.

Wag nang malumbay (Don't be lonely)
Ang pag-ibig ko ay tunay (My love for you is true)
Sabihin man ng ‘yung nanay na (Your mother may tell you that)
Wala akong silbi sa buhay…tunay (I am worthless in life... true!)

Kung ako ang papipiliin (If I were to choose)
Ay nag amsterdam na ako (I would have been in Amsterdam)
Wag mo lang akong pipilitin (Don't just force me)
Na wag gumamit ng gaheto* (not to use a gadget*)

Buksan mo ang yong bintana (Open your window)
Dungawin ang humahanga (Look down to your admirer)
Bitbit ko ang gitara (I brought my guitar)
At handa ng mang-harana (Ready to serenade you)

Na..na..na.naaaaa..

Wag nang malumbay (Don't be lonely)
Ang pag-ibig ko ay tunay (My love for you is true)
Sabihin man nang yung kapit-bahay (Even if your neighbor would say)
Na di ako nag susuklay (that I don't comb my hair)
Oh..tunay (Oh True!)

Kung ako ang papipiliin (If I were to choose)
Ay nag congressman na ako (I would have been a Congressman)
Wag mo lang akong pipilitin na (Don't just force me to)
Isoli ang bayad nyo (Return your payments)

Tumutunog ang kampana (The bell is ringing)
Hali ka na sa dambana (Come to the altar)
Bitbit ko ang guitara (I brought my guitar with me)
At handa ng mang harana (Ready to serenade you)

Na..na..na..naaaaaaaa

*I cannot find the exact translation of the word gaheto so I just guessed it meant "gadget" since there is no direct translation of that word in Filipino language.