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.