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[US v. NARCISO DUCO ET AL.](https://www.lawyerly.ph/juris/view/cd15?user=fbGU2WFpmaitMVEVGZ2lBVW5xZ2RVdz09)
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[ GR No. 6110, Mar 11, 1911 ]

US v. NARCISO DUCO ET AL. +

DECISION

19 Phil. 1

[ G. R. No. 6110, March 11, 1911 ]

THE UNITED STATES, PLAINTIFF AND APPELLEE, VS. NARCISO DUCO ET AL., DEFENDANTS AND APPELLANTS.

D E C I S I O N

MORELAND, J.:

This is  an appeal from a judgment of the Court of First Instance of  the  Province of IIocos Norte, Hon. Dionisio Chanco presiding, convicting the appellants of the crime of violating the Election Law and sentencing them each to pay a fine of P200, with subsidiary imprisonment in case of insolvency, and to pay each one-ninth of the costs of the trial.

It is charged that the appellants violated paragraph 4, section 30, of the Election  Law, in that on the 2d day of October, 1909, for.the purpose of being registered as electors within the province named, they swore that they were not delinquent in the payment of their taxes for the preceding year, when in reality none of them had paid the tax.

The appellant Narciso Duco, testifying in his own behalf, admitted that at the time of taking the oath referred to he had not paid his taxes, but stated, by way of excuse, that he had been informed that he had the right to register without paying them, if he should pay them after registration but before election.

Pantaleon Salva, in his own behalf, stated that on the day that he registered  as an  elector  it was rumored there that electors who were delinquent in the payment of their taxes might be registered, provided they  paid their contributions on the last Saturday before election.  He admitted that his taxes had not been paid on the  day on which  he took the oath.

Leoncio Polendey testified in his own  behalf that, by reason of the rumor which  was being circulated and the advice of  an  inspector of elections, he understood that he could take the oath and  be  registered in spite of the fact that  he had not  yet paid his taxes,  He presented two receipts showing that on the 25th day of October, 1909, he had paid  taxes upon real estate in the municipality of Badoc.

The appellants herein presented  several other witnesses whose testimony tended to corroborate their own statements. Bonifacio  Ranon presented three receipts showing that on the 28th day of October, 1909, he had paid certain territorial taxes.  Cesareo Rodriguez presented a receipt showing that on the 29th day of October, 1909, he had paid his territorial tax.  Pantaleon  Salva presented  three  receipts  showing that on the 25th day of October of the same year he had paid his taxes.

From these proofs it is clear that each one of the appellants knew at the time he took the oath and became registered that he had not paid his tax and was, therefore, delinquent and not qualified  either to register or to vote.  Such being the case, there remains no doubt as to the guilt of the appellants.

The judgment of the trial court is affirmed, except  that subsidiary  imprisonment, in case of insolvency,  shall be served at the rate of  P2.50 a  day instead of  P2 a day as prescribed by the judgment of the trial court.

Arellano, C. J., Mapa, Carson, and Trent, JJ., concur.

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