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    G.R. No. 167707 October 8, 2008

    THE SECRETARY OF THE DEPARTMENT OF ENVRONMENT AND NAT!RA"RESO!RCES, THE REGONA" E#EC!TVE DRECTOR, DENR$REGON V,REGONA" TECHNCA" DRECTOR FOR "ANDS, "ANDS MANAGEMENT%!REA!, REGON V PROVNCA" ENVRONMENT AND NAT!RA"RESO!RCES OFFCER OF &A"%O, A&"AN, REGSTER OF DEEDS, DRECTOROF "AND REGSTRATON A!THORTY, DEPARTMENT OF TO!RSMSECRETARY, DRECTOR OF PH"PPNE TO!RSM A!THORTY, petitioners,vs.MAYOR 'OSE S. YAP, "%ERTAD TA"APAN, M"A Y. S!MNDAD, ()* ANCETO YAP, +) te+r be(- ()* +) be(- o (-- to/e /++-(r- /+t(te*, respondents.

    x - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - x

    G.R. No. G.R. No. 173774 October 8, 2008

    DR. OR"ANDO SACAY ()* 5"FREDO GE"TO, o+)e* b THE "ANDO5NERS

    OF %ORACAY SM"AR"Y ST!ATED NAMED N A "ST, ANNE# A OF THSPETTON, petitioners,vs.THE SECRETARY OF THE DEPARTMENT OF ENVRONMENT AND NAT!RA"RESO!RCES, THE REGONA" TECHNCA" DRECTOR FOR "ANDS, "ANDSMANAGEMENT %!REA!, REGON V, PROVNCA" ENVRONMENT ANDNAT!RA" RESO!RCES OFFCER, &A"%O, A&"AN, respondents.

    DECSON

    REYES, R.T., J.

     AT stake in these consolidated cases is the right of the present occupants of BoracayIsland to secure titles over their occupied lands.

    There are two consolidated petitions. The first is G.R. o. !"##$#, a petition forreview on certiorari  of the %ecision!of the &ourt of Appeals '&A( affir)ing that* of theRegional Trial &ourt 'RT&( in +alio, Aklan, which granted the petition for declaratoryrelief filed y respondents-clai)ants ayor ose /ap, et al. and ordered the survey of Boracay for titling purposes. The second is G.R. o. !#0##1, a petition for prohiition,)anda)us, and nullification of 2rocla)ation o. !$"3145607 issued y 2residentGloria acapagal-Arroyo classifying Boracay into reserved forest and agriculturalland.

    Te A)tece*e)t/

    G.R. No. 167707

    Boracay Island in the unicipality of alay, Aklan, with its powdery white sandeaches and war) crystalline waters, is reputedly a pre)ier 2hilippine touristdestination. The island is also ho)e to !*,$$0 inhaitants3 who live in the one-shaped island8s three barangays.1

    9n April !3, !:#", the %epart)ent of ;nviron)ent and atural Resources '%;R(approved the ational Reservation

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    governed y &A o. !3! and 2% o. #$1.

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    //e/

    G.R. No. 167707

    The 9$! and 2TA &ircularo. 0->* pose any legal ostacle for respondents, and all those si)ilarly situated, to

    acuire title to their occupied lands in Boracay Island.03

    G.R. No. 173774

    2etitioners-clai)ants hoist five '1( issues, na)elyC

    I.

     AT TE; TI; 9= TE; ;$!0> issued y then 2resident arcosD and 'c( 2rocla)ation o.

    !$"30:

    issued y 2resident Gloria acapagal-Arroyo. Fe shall proceed to deter)inetheir rights to apply for ?udicial confir)ation of i)perfect title under these laws andexecutive acts.

    But first, a peek at the Regalian principle and the power of the executive to reclassifylands of the pulic do)ain.

    The !:01 &onstitution classified lands of the pulic do)ain into agricultural, forest orti)er.3$ eanwhile, the !:#0 &onstitution provided the following divisionsCagricultural, industrial or co))ercial, residential, resettle)ent, )ineral, ti)er orforest and graing lands, and such other classes as )ay e provided y law,3! givingthe govern)ent great leeway for classification.3* Then the !:># &onstitution revertedto the !:01 &onstitution classification with one additionC national parks.30 9f

    these, o)- agricultural lands )ay e alienated.33 2rior to 2rocla)ation o. !$"3 ofay **, *$$", Boracay Island had )e;er  een expressly and ad)inistrativelyclassified under any of these grand divisions. Boracay was an unclassified land of thepulic do)ain.

    The Regalian %octrine dictates that all lands of the pulic do)ain elong to the

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    agent of the state, is possessed of the plenary power as the persona in law todeter)ine who shall e the favored recipients of pulic lands, as well as under whatter)s they )ay e granted such privilege, not excluding the placing of ostacles inthe way of their exercise of what otherwise would e ordinary acts of ownership.3:

    9ur present land law traces its roots to the Regalian %octrine. pon the #3 ofpossession and occupation of lands of the pulic do)ain since ti)e i))e)orial orsince uly *", !>:3. Eowever, this provision was superseded y Repulic Act 'RA(o. !:3*,#* which provided for a si)ple thirty-year prescriptive period for ?udicialconfir)ation of i)perfect title. The provision was last a)ended y PD No.1073,#0 which now provides for possession and occupation of the land appliedfor /+)ce ')e 12, 19@4, or e(r-+er .#3

    The issuance of 2% o. >:*#1 on =eruary !", !:#" discontinued the use of

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    agricultural or other purposes.>! In fact, of &A o. !3! li)its alienale ordisposale lands only to those lands which have een 4officially deli)ited andclassified.4>*

    The urden of proof in overco)ing the presu)ption of 3 There )ust still

    e a positive act declaring land of the pulic do)ain as alienale and disposale. Toprove that the land su?ect of an application for registration is alienale, the applicant)ust estalish the existence of a positive act of the govern)ent such as apresidential procla)ation or an executive orderD an ad)inistrative actionD investigationreports of Bureau of @ands investigatorsD and a legislative act or a statute.>1 Theapplicant )ay also secure a certification fro) the govern)ent that the land clai)ed tohave een possessed for the reuired nu)er of years is alienale and disposale.>"

    In the case at ar, no such procla)ation, executive order, ad)inistrative action,report, statute, or certification was presented to the &ourt. The records are ereft ofevidence showing that, prior to *$$", the portions of Boracay occupied y privateclai)ants were su?ect of a govern)ent procla)ation that the land is alienale anddisposale. Asent such well-nigh incontrovertile evidence, the &ourt cannot accept

    the su)ission that lands occupied y private clai)ants were already open todisposition efore *$$". atters of land classification or reclassification cannot eassu)ed. They call for proof.>#

     Ankron and De Aldecoa did not make the whole of Boracay sland! or portionsof it! agricultural lands.2rivate clai)ants posit that Boracay was already anagricultural land pursuant to the old cases %n&ron ". #o"ern!ent of the 'hilippineIslands (1919)>> and *e %ldecoa ". +he Insular #o"ern!ent (199).>: These caseswere decided under the provisions of the 2hilippine Bill of !:$* and Act o. :*".There is a state)ent in these old cases that 4in the asence of evidence to thecontrary, that in each case the lands are agricultural lands until the contrary isshown.4:$

    2rivate clai)ants8 reliance on %n&ron and *e %ldecoa is )isplaced. These cases didnot have the effect of converting the whole of Boracay Island or portions of it intoagricultural lands. It should e stressed that the 2hilippine Bill of !:$* and Act o.:*" )erely provided the )anner through which land registration courts would classifylands of the pulic do)ain. Fhether the land would e classified as ti)er, )ineral,or agricultural depended on proof presented in each case.

     %n&ron and *e  %ldecoa were decided at a ti)e when the 2resident of the 2hilippineshad no power to classify lands of the pulic do)ain into )ineral, ti)er, andagricultural. At that ti)e, the courts were free to )ake corresponding classifications in ?usticiale cases, or were vested with i)plicit power to do so, depending upon thepreponderance of the evidence.:! This was the &ourt8s ruling in Heirs of the Late-pouses 'edro -. 'alanca and -oterranea Rafols da. *e 'alanca ". Republic ,:* in

    which it stated, through ustice Adolfo Acuna, vi.C

    x x x 2etitioners further)ore insist that a particular land need not e for)ally releasedy an act of the ;xecutive efore it can e dee)ed open to private ownership, citingthe cases of Ra!os ". *irector of Lands and %n&ron ". #o"ern!ent of the 'hilippineIslands.

    x x x x

    2etitioner8s reliance upon Ra!os ". *irector of Lands and %n&ron ". #o"ern!ent  is)isplaced. These cases were decided under the 2hilippine Bill of !:$* and the first

    2ulic @and Act o. :*" enacted y the 2hilippine &o))ission on 9ctoer #, !:*",under which there was no legal provision vesting in the &hief ;xecutive or 2residentof the 2hilippines the power to classify lands of the pulic do)ain into )ineral, ti)erand agricultural so that the courts then were f ree to )ake correspondingclassifications in ?usticiale cases, or were vested with i)plicit power to do so,depending upon the preponderance of the evidence.:0

    To aid the courts in resolving land registration cases under Act o. :*", it was thennecessary to devise a presu)ption on land classification. Thus evolved the dictu)in %n&ron that 4the courts have a right to presu)e, in the asence of evidence to thecontrary, that in each case the lands are agricultural lands until the contrary isshown.4:3

    But Fe cannot unduly expand the presu)ption in %n&ron and *e %ldecoa to anargu)ent that all lands of the pulic do)ain had een auto)atically reclassified asdisposale and alienale agricultural lands. By no stretch of i)agination did thepresu)ption convert all lands of the pulic do)ain into agricultural lands.

    If Fe accept the position of private clai)ants, the 2hilippine Bill of !:$* and Act o.:*" would have auto)atically )ade all lands in the 2hilippines, except those alreadyclassified as ti)er or )ineral land, alienale and disposale lands. That would takethese lands out of

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    a uestion of fact. The )ere fact that a tract of land has trees upon it or has )ineralwithin it is not of itself sufficient to declare that one is forestry land and the other,)ineral land. There )ust e so)e proof of the extent and present or future value ofthe forestry and of the )inerals. Fhile, as we have ?ust said, )any definitions haveeen given for 4agriculture,4 4forestry,4 and 4)ineral4 lands, and that in each case it isa uestion of fact, we think it is safe to say that in order to e forestry or )ineral landthe proof )ust show that it is )ore valuale for the forestry or the )ineral which itcontains than it is for agricultural purposes. '.( It is not sufficientto show that there exists so)e t rees upon the land or that it ears so)e )ineral.@and )ay e classified as forestry or )ineral today, and, y reason of the exhaustionof the ti)er or )ineral, e classified as agricultural land to)orrow. And vice-versa,y reason of the rapid growth of ti)er or the discovery of valuale )inerals, landsclassified as agricultural today )ay e differently classified to)orrow. E(c c(/e/t be *ec+*e* #3,including %n&ron and *e %ldecoa.!$1 As Fe have already stated, those cases cannotapply here, since they were decided when the ;xecutive did not have the authority toclassify lands as agricultural, ti)er, or )ineral.

    "rivate claimants# continued possession under Act $o. %&' does not create a presumption that the land is alienable. 2rivate clai)ants also contend that their

    continued possession of portions of Boracay Island for the reuisite period of ten '!$(years under Act o. :*"!$" ipso facto converted the island into private ownership.Eence, they )ay apply for a title in their na)e.

     A si)ilar argu)ent was suarely re?ected y the &ourt in Collado ". Court of %ppeals.!$# Collado, citing the separate opinion of now &hief ustice Reynato

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    (xcept for lands already covered by existing titles! Boracay was anunclassified land of the public domain prior to "roclamation $o. )*'+. ,uchunclassified lands are considered public forest under "D $o. -*. The%;R!$: and the ational apping and Resource Infor)ation Authority!!$ certify thatBoracay Island is an unclassified land of the pulic do)ain.

    2% o. #$1 issued y 2resident arcos categoried all unclassified lands of thepulic do)ain as pulic forest. $!.

    The Fhereas clauses of 2rocla)ation o. !>$! also explain the rationale ehind thedeclaration of Boracay Island, together with other islands, caves and peninsulas inthe 2hilippines, as a tourist one and )arine reserve to e ad)inistered y the 2TA Mto ensure the concentrated efforts of the pulic and private sectors in thedevelop)ent of the areas8 touris) potential with due regard for ecological alance inthe )arine environ)ent.

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    Islands in Bohol, &oron Island, 2uerto 2rincesa and surrounding areas in 2alawan,&a)iguin Island in &agayan de 9ro, and isa)is 9riental, to na)e a few. If thedesignation of Boracay Island as tourist one )akes it alienale and disposale yvirtue of 2rocla)ation o. !>$!, all the other areas )entioned would likewise edeclared wide open for private disposition. That could not have een, and is clearlyeyond, the intent of the procla)ation.

    t was "roclamation $o. )*'+ of &**' which positively declared part of Boracayas alienable and opened the same to private ownership. .:" hectares of agricultural land. The 2rocla)ation likewise provides for a !1-

    )eter uffer one on each side of the center line of roads and t rails, which arereserved for right of way and which shall for) part of the area reserved for forest landprotection purposes.

    &ontrary to private clai)ants8 argu)ent, there was nothing invalid or irregular, )uchless unconstitutional, aout the classification of Boracay Island )ade y the 2residentthrough 2rocla)ation o. !$"3. It was within her authority to )ake suchclassification, su?ect to existing vested rights.

    "roclamation $o. )*'+ does not violate the 2omprehensive Agrarian Reform3aw. 2rivate clai)ants further assert that 2rocla)ation o. !$"3 violates theprovision of the &o)prehensive Agrarian Refor) @aw '&AR@( or RA o. ""1# arringconversion of pulic forests into agricultural lands. They clai) that since Boracay is apulic forest under 2% o. #$1, 2resident Arroyo can no longer convert it into anagricultural land without running afoul of $! didnot convert portions of Boracay Island into an agricultural land. The island re)ained

    an unclassified land of the pulic do)ain and, applying the Regalian doctrine, isconsidered

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    2rivate clai)ants8 id for ?udicial confir)ation of i)perfect title, relying on the2hilippine Bill of !:$*, Act o. :*", and 2rocla)ation o. !>$!, )ust fail ecause ofthe asence of the second ele)ent of alienale and disposale land. Theirentitle)ent to a govern)ent grant under our present 2ulic @and Act presupposesthat the land possessed and applied for is already alienale and disposale. This isclear fro) the wording of the law itself .!*:Fhere the land is not alienale anddisposale, possession of the land, no )atter how long, cannot confer ownership orpossessory rights.!0$

    either )ay private clai)ants apply for ?udicial confir)ation of i)perfect title under2rocla)ation o. !$"3, with respect to those lands which were classified asagricultural lands. 2rivate clai)ants failed to prove the first ele)ent of open,continuous, exclusive, and notorious possession of their lands in Boracay since une!*, !:31.

    Fe cannot sustain the &A and RT& conclusion in the petition for declaratory reliefthat private clai)ants co)plied with the reuisite period of possession.

    The tax declarations in the na)e of private clai)ants are insufficient to prove the firstele)ent of possession. Fe note that the earliest of the tax declarations in the na)e of private clai)ants were issued in !::0. Being of recent dates, the tax declarations arenot sufficient to convince this &ourt that the period of possession and occupation

    co))enced on une !*, !:31.

    2rivate clai)ants insist that they have a vested right in Boracay, having een inpossession of the island for a long ti)e. They have invested )illions of pesos indeveloping the island into a tourist spot. They say their continued possession andinvest)ents give the) a vested right which cannot e unilaterally rescinded y2rocla)ation o. !$"3.

    The continued possession and considerale invest)ent of private clai)ants do notauto)atically give the) a vested right in Boracay. or do these give the) a right toapply for a title to the land they are presently occupying. This &ourt is constitutionallyound to decide cases ased on the evidence presented and the laws applicale. Asthe law and ?urisprudence stand, private clai)ants are ineligile to apply for a ?udicialconfir)ation of title over their occupied portions in Boracay even with their continuedpossession and considerale invest)ent in the island.

    O)e "(/t Note

    The &ourt is aware that )illions of pesos have een invested for the develop)ent ofBoracay Island, )aking it a y-word in the local and international touris) industry.The &ourt also notes that for a nu)er of years, thousands of people have called theisland their ho)e. Fhile the &ourt co))iserates with private clai)ants8 plight, Feare ound to apply the law strictly and ?udiciously. This is the law and it shouldprevail. to ang batas at ito ang dapat umiral.

     All is not lost, however, for private clai)ants. Fhile they )ay not e eligile to applyfor ?udicial confir)ation of i)perfect title under '( of &A o. !3!, as

    a)ended, this does not denote their auto)atic ouster fro) the residential,co))ercial, and other areas they possess now classified as agricultural. either willthis )ean the loss of their sustantial invest)ents on their occupied alienale lands.@ack of title does not necessarily )ean lack of right to possess.

    =or one thing, those with lawful possession )ay clai) good faith as uilders ofi)prove)ents. They can take steps to preserve or protect their possession. =oranother, they )ay look into other )odes of applying for original registration of title,such as y ho)estead!0! or sales patent,!0* su?ect to the conditions i)posed y law.

    ore realistically, &ongress )ay enact a law to entitle private clai)ants to acuiretitle to their occupied lots or to exe)pt the) fro) certain reuire)ents under thepresent land laws. There is one such ill!00 now pending in the Eouse ofRepresentatives. Fhether that ill or a si)ilar ill will eco)e a law is for &ongress todecide.

    In issuing 2rocla)ation o. !$"3, the govern)ent has taken the step necessary toopen up the island to private ownership. This gesture )ay not e sufficient toappease so)e sectors which view the classification of the island partially into a forestreserve as asurd. That the island is no longer overrun y trees, however, does notecloud the vision to protect its re)aining forest cover and to strike a healthy alanceetween progress and ecology. ;cological conservation is as i)portant as econo)ic

    progress.

    To e sure, forest lands are funda)ental to our nation8s survival. Their pro)otion andprotection are not ?ust fancy rhetoric for politicians and activists. These are needs thateco)e )ore urgent as destruction of our environ)ent gets prevalent and difficult tocontrol. As aptly oserved y ustice &onrado

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    *. The petition for certiorari  in G.R. o. !#0##1 is DSMSSED for lack of )erit.

    SO ORDERED.

    =ootnotesO 9n official leave per .!# Rollo 'G.R. o. !"##$#(, p. 13.!> Id. at 1!.!: Id.D 2TA &ircular o. 0->*, Rule III, #(, Art. LII, 3 :3.

    13 *e %ldecoa ". +he Insular #o"ern!ent,  !0 2hil. !1: '!:$:(.11  A valid title ased upon adverse possession or a valid title ased upon prescription.ole?as, A.E. and ole?as, ;.E., Registration of @and Titles and %eeds, !:>" ed., p.0:, citing Cru2 ". *e Leon, *! 2hil. !:: '!:!*(.1" Ten '!$( years, according to %rchbishop of Manila ". %rnedo, 0$ 2hil. 1:0 '!:!1(.1# ole?as, A.E. and ole?as, ;.E., Registration of @and Titles and %eeds, supra at >.1> Id. at :D *irector of 0orest %d!inistration ". 0ernande2, G.R. os. 0">*#, 1""** Q#$$#", %ece)er !$, !::$, !:* :, !#$ , "$!."* ole?as, A.E. and ole?as, ;.E., Registration of @and Titles and %eeds, supra note11, at 03#."0 The provisions relevant to the definition areC

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    to its agricultural character and productiveness, and shall i))ediately )akerules and regulations for the lease, sale, or other disposition of the puliclands other than ti)er or )ineral lands, ut such rules and regulationsshall not go into effect or have the force of law until they have received theapproval of the 2resident, and when approved y the 2resident they shalle su)itted y hi) to &ongress at the eginning of the next ensuingsession thereof and unless disapproved or a)ended y &ongress at saidsession they shall at the close of such period have the force and effect oflaw in the 2hilippine IslandsC 2rovided, That a single ho)estead entry shallnot exceed sixteen hectares in extent.* Cha"e2 ". 'ublic 3states %uthority, supra note 3".>0 Republic ". Lao, G.R. o. !1$3!0, uly !, *$$0D 3$1 3 Republic ". Lao, supraD 'ag&atipunan ". Court of %ppeals, 3*: 2hil. 0##, 0>:-0:$'*$$*(.>1 Republic of the 'hilippines ". Mu$o2, G.R. No. 141910, October 14, 2007 .>" Heirs of the Late -pouses 'edro -. 'alanca and -oterranea Rafols da. *e'alanca ". Republic, supraD#utierre2 Her!anos ". Court of %ppeals,  G.R. os. 133#*-

    ##, , !:>:, !#> # Republic ". 4aguiat, G.R. o. !03*$:, anuary *3, *$$", 3#: 1.>> 3$ 2hil. !$ '!:!:(.>: 

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    confir)ation of their clai)s and the issuance of a certificate of title thereforto wit Mx x x x'"( All persons who y the)selves or their predecessors in interest haveeen in the open, continuous exclusive, and notorious possession andoccupation of agricultural pulic lands, as defined y said Act of &ongress of uly first, nineteen hundred and two, under a ona fide clai) of ownershipexcept as against the Govern)ent, for a period of ten years next precedingthe taking effect of this act, except when prevented y war, or force )a?eure,shall e conclusively presu)ed to have perfor)ed all the conditionsessential to a Govern)ent grant and to have received the sa)e, and shall

    e entitled to a certificate of title to such land under the provisions of thischapter.

    !$# 1, %ece)er ", *$$$, 03# .!$> Collado ". Court of %ppeals, id. at 01".!$: Records, p. !$!D Annex 4A.4!!$ Id. at !$"D ;xhiit 4!-a.4!!! Rollo 'G.R. o. !#0##1(, p. 1.!!* &onstitution '!:>#(, Art. LII, *-3>0.!!# 0, !*0

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    DENR VS. YAP

    FACTS 9n ove)er !$, 1978, then 2resident arcos issued 2roc. o. 1801declaringBoracay Island, a)ong other islands, caves and peninsulas in the 2hilippines, as tor+/t:o)e/ ()* (r+)e re/er;e/ under the ad)inistration of the 2hilippine Touris) Authority'2TA(. 2resident arcos later approved the issuance of PTA C+rc-(r 3$82 dated*, to i)ple)ent 2rocla)ation o. !>$!.&lai)ing that 2rocla)ation o. !>$! and 2TA &ircular o 0->* precluded the) fro) filingan application for ?udicial confir)ation of i)perfect title or survey of land for titlingpurposes, respondents-clai)ants ayor . /ap, r., and others filed a petition for 

    declaratory relief with the RT& in +alio, Aklan

    In their petition, respondents-clai)ants alleged that 2roc. o. !>$! and 2TA &ircular o.0->* raised douts on their right to secure titles over their occupied lands. They declaredthat they the)selves, or through their predecessors-in-interest, had een in open,continuous, exclusive, and notorious possession and occupation in Boracay since une !*,!:31, or earlier since ti)e i))e)orial. They declared their lands for tax purposes andpaid realty taxes on the). Respondents-clai)ants posited that 2rocla)ation o. !>$! andits i)ple)enting &ircular did not place Boracay eyond the co))erce of )an. * was )isplaced. Their right to ?udicial confir)ation of title was governed y 2ulic @and

     Act and Revised =orestry &ode, as a)ended. !$ and 2TA &ircular o. 0->* Revised =orestry &ode, as a)ended.

    The 9$!.

    NOTES!. 2rivate clai)ants8 reliance on %n&ron and *e %ldecoa  is )isplaced.  %n&ron and *e

     %ldecoa were decided at a ti)e when the 2resident of the 2hilippines had no power toclassify lands of the pulic do)ain into )ineral, ti)er, and agricultural. At that ti)e, thecourts were free to )ake corresponding classifications in ?usticiale cases, or were vestedwith i)plicit power to do so, depending upon the preponderance of the evidence. Act

    o. 287@, pro)ulgated in !:!: and reproduced in

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    reclassify pulic lands into alienale or disposale, )ineral or forest. G Ci"il Law G Land +itles and *eeds G Land Classifications G AoracayCases G 'ositi"e %ct by the #o"ern!ent in Reclassifying Lands

    These are two consolidated cases.

    G.R. No. 167707

    Boracay ayor ose /ap et al filed for declaratory relief to have a ?udicial confir)ation of i)perfect title or survey of land for titling purposes for the land they8ve een occupying inBoracay. /ap et al alleged that 2rocla)ationo. !>$! and 2TA &ircular o. 0->* raiseddouts on their right to secure titles over their occupied lands. They declared that theythe)selves, or through their predecessors-in-interest, had een in open, continuous,exclusive, and notorious possession and occupation in Boracay since une !*, !:31, or earlier since ti)e i))e)orial. They declared their lands for tax purposes and paid realtytaxes on the).

    The Repulic, through the 9ffice of the

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    HE"D /es. The