Endencia and Jugo v. David, G.R. No. L-6355-56, August 31, 1953
Ponente: MONTEMAYOR, J. A joint appeal from the decision of the Court of First Instance of Manila Summary : CFI Manila declared section 13 of RA 950 as unconstitutional, and ordered David to refund taxes collected from Endencia and David. On appeal from David, SC affirmed the decision, citing that collection of taxes is considered a diminution of the salaries of judicial persons. ------------------------------------------------------------------ Facts: In a previous case, Perfecto v Meer , the Supreme Court held that “taxing the salary of a judicial officer in the Philippines is a diminution of such salary and so violates the Constitution .” To counteract the Court’s ruling, Congress enacted RA 590, with special reference to Sec. 13 as its own interpretation of the aforementioned provision. Pursuant to RA 590, the defendant-appellant in this case, Saturnino David, as Collector of Internal Revenue, ordered the collection of income tax from the salary of the petitioners ...