(15) VIUDA DE TAN TOCO v THE MUNICIPAL COUNCIL COUNCIL OF ILOILO March 25, 1926 *ha// # *+>#c ' h# .r'v%*%'* ' h# C%v%/ C'&# #;c#. a* .r'v%&#& *.#c%a/ VILLAMOR, J /a$* FACT!" Th# $%&'$ ' Ta T'c' *+#& h# -+%c%.a/ c'+c%/ ' I/'%/' 'r h# a-'+ ' A&, h# .r%c%./# 3'v#r%3 .r'.#r ' h# .+/%c &'-a% ' h# !a# %* P02,9660, #%3 h# .+rcha*# .r%c# ' $' *r%.* ' /a&, '# ' Ca//# J M 4a*a a../%ca/# ' .r'.#r 'r .+/%c +*# ' h# -+%c%.a/%%#* a* *a%& -+%c%.a/ %* (592 *-), a& h# 'h#r ' Ca//# A/&%3+#r (59*-), $h%ch h# -+%c%.a/% ' *%-%/ar % charac#r The principle is that the property for public use of the I/'%/' ha& a..r'.r%a#& 'r $%&#%3 *a%& *r## State is not within the commerce of man a&, c'*#+#/, %* %a/%#a/# a& ' *+>#c ' .r#*cr%.%' L%8#$%*#, .r'.#r 'r .+/%c ' h# -+%c%.a/% %* CFI I/'%/' 'r&#r#& h# -+%c%.a/% ' .a7% J+&3-# $a* a%r-#& h# !C ' $%h% h# c'--#rc# ' -a *' /'3 a* % %* +*#& h# .+/%c a&, c'*#+#/, *a%& .r'.#r %* a/*' %a/%#a/# Lac8 ' +&*:h# -+%c%.a/% $a* +a/# ' .a:./a%% ha& a $r% ' #;#c+%' %**+# a3a%* h# .r'.#r ' h# -+%c%.a/%: v%r+# ' $h%ch h# Th# r+/#* a*#& ' >+r%*.r+&#c# ? a'a%'*" *h#r% aach#&" $' a+' r+c8* +*#& 'r *r## *.r%8/%3, '# .'/%c# .ar'/ Th# A-#r%ca La$ a * #;.'+&#& Mc+%/% % M+%c%.a/ C'r.'ra%'*, v'/+-# a+'-'%/#, h# .'/%c# *a%'* ' Ma%% *r##, a& % M'/' a& Ma&+rr%a' =, .ara3ra.h 116" a& h# c'cr## *r+c+r#*, $%h h# c'rr#*.'&%3 /'*, +*#& a* -ar8#* States statutes often provide the court houses, jails and other buildings owned by I/'%/', M'/', a& Ma&+rr%a' municipalities municipalities and the lots on which they stand shall be exempt from attachment and execution. But independent of express statutory exemption, as a general proposition, Th# .r'v%c%a/ %*ca/ ' I/'%/' %/#& a -'%' $%h h# CFI .ra%3 ha" property, real and and personal, held held by municipal corporations, in trust for the benefit benefit of their inhabitants, and used for public purposes, is exempt. – h# aach-# ' h# *a%& .r'.#r # &%**'/v#& – h# *a%& aach-# # &#c/ar#& +// a& v'%& a* #%3 %//#3a/ a& It is generally held that property owned by a municipality, where not used for a public v%'/a%v# ' h# r%3h* ' h# -+%c%.a/% purpose but for quasi quasi private purposes, purposes, is subject subject to execution execution on a judgment judgment against the the municipality, and may be sold. A+3 12, 1925" CFI &#c/ar#& h# aach-# /#v%#& +.' h# a'r#-#%'#& .r'.#r ' h# &##&a -+%c%.a/% +// a& v'%&, h#r# &%**'/v%3 h# I C'r.+* J+r%*, v'/ 2=, .a3# =55 *a%& aach-# Where property of a municipal or other public corporation is sough to be subjected to execution to satisfy judgments recovered against against such corporation, the question as to Fr'- h%* 'r&#r h# ./a%% ha* a..#a/#& %// ' # ;c#.%'* whether such property is leviable or not is t o be determined by the usage and purposes for which it is is held xxx But where where a municipal municipal corporation or country country owns in its WON the property levied upon is exempt from execution. proprietary, as distinguishe di stinguished d from its public or o r governmental governmen tal capacity, property not H#/&" <#* useful or used for a public purpose but for quasi private purposes, the general rule is that A=0= ('$ A02=) ' h# C%v%/ C'&# &%v%&#* h# .r'.#r ' .r'v%c#* a& '$* such property may m ay be seied seie d and sold under execution against ag ainst the corporation, corporation, precisely (-+%c%.a/%%#*) %' .r'.#r 'r .+/%c +*# a& .ar%-'%a/ .r'.#r Acc'r&%3 ' A=00 ('$ A020), .r'v%c%a/ r'a&* a& ''.ah, *+ar#*, *r##*, as similar property of individuals is seied and sold. But property held for public purposes '+a%* a& .+/%c $a#r*, &r%v#* a& .+/%c %-.r'v#-#* ' 3##ra/ ##% is not subject to execution merely because it is temporarily used for private purposes, +%/ a h# #;.#*# ' h# *a%& '$* 'r .r'v%c#*, ar# .r'.#r 'r .+/%c +*# although if the public use is wholly abandoned it becomes subject to execution. Whether or not property held as public property is necessary for the public use is a political, rather A// 'h#r .r'.#r .'**#**#& h# *a%& '$* a& .r'v%c#* %* .ar%-'%a/ a& than a judicial question.
I v'/+-# 1, .a3# 06@, M+%c%.a/ C'r.'ra%'* D%//' !he revenue of the public corporation is the essential means by which it is enabled to perform its appointed wor". #eprived of its regular and adequate supply of revenue, such a corporation is practically destroyed and the ends of its erection thwarted. Based upon considerations of this character, it is the settled doctrine of the law that only the public property but also the taxes and public revenues of such corporations cannot be seied under execution against them, either in the treasury or when in transit to it. $udgments rendered for taxes, and the proceeds of such judgments in the hands of officers of the law, are not subject to execution unless so declared by statute. I h# ca*# ' C% ' N#$ Or/#a* v* L'+%*%aa C'*r+c%' C', L&, % $a* h#/& ha a $har (/#a*#& ' L'+%*%aa CC)'r +/'a&%3 *+3ar a& -'/a**#*, '.# ' h# .+/%c, $a* .r'.#r 'r h# .+/%c +*# ' h# C% ' N#$ Or/#a* a& $a* ' *+>#c ' aach-# 'r h# .a-# ' h# &#* ' h# *a%& c% I h# ca*# ' /#% v* C% ' N#$ Or/#a*, h# U! !C *a#* ha a .+/%c $har ' h# a8* ' h# M%**%**%..% R%v#r $a* .+/%c .r'.#r a& ' *+>#c ' #;#c+%' 'r h# .a-# ' a &# ' h# C% ' N#$ Or/#a* $h#r# *a%& $har $a* /'ca#& I %* #v%&# ha h# -'va/# a& %--'va/# .r'.#r ' a -+%c%.a/%, #c#**ar 'r 3'v#r-#a/ .+r.'*#, -a ' # aach#& a& *'/& 'r h# .a-# ' a >+&3-# a3a%* h# -+%c%.a/% Th# *+.r#-# r#a*' 'r h%* r+/# %* h# charac#r ' h# .+/%c +*# ' $h%ch *+ch 8%& ' .r'.#r %* &#v'#& Th# #c#**% 'r 3'v#r-# *#rv%c# >+*%%#* ha h# .r'.#r ' .+/%c ' h# -+%c%.a/% # #;#-. r'- #;#c+%' DI!PO!ITIVE" h# >+&3-# a..#a/#& %* a%r-#& $%h c'** a3a%* h# a..#//a
