Case Digest: People vs Nazario

Facts:

Eusebio Nazario was charged in violation of refusal and failure to pay his

municipal taxes amounting to Php 362.62 because of his fishpond operation

provided under Ordinance 4, Series of 1955, as amended. He is a resident of Sta.

Mesa Manila and just leases a fishpond located at Pagbilao, Quezon with the

Philippine Fisheries Commission. The years in question of failure to pay was for

1964, 1965, and 1966. Nazario did not pay because he was not sure if he was

covered under the ordinance. He was found guilty thus this petition.

Issues:

1. Whether or not Ordinance 4, Series of 1955, as amended null and void for being

ambiguous and uncertain

2. Whether or not the ordinance was unconstitutional for being ex post facto

Held:

1. No, the coverage of the ordinance covers him as the actual operator of the

fishpond thus he comes with the term Manager. He was the one who spent money in developing and maintaining it, so despite only leasing it from the

national government, the latter does not get any profit as it goes only to Nazario.

The dates of payment are also clearly stated Beginnin and taking effect from 1964 if the fishpond started operating in 1964. 2. No, it is not ex post facto. Ordinance 4 was enacted in 1955 so it cant be that the amendment under Ordinance 12 is being made to apply retroactively. Also, the

act of non-payment has been made punishable since 1955 so it means Ordinance

12 is not imposing a retroactive penalty

The appeal is DISMISSED with cost against the appellant.