THE UNITED STATES, plaintiff-appellee, vs. TAN TAYCO AND CO SENCHO, efenants-appellants. Pastor M. Navarro, for appellants. Office of the Solicitor-General Harvey, for appellee. CARSON, J.! "#is is an appeal fro$ a %u&$ent 'onvi'tin& t#e appellants, "an "ay'o an (o )en'#o, of a violation of t#e provision of se'tion 7 of *'t No. 17+1 ,-piu$ .a/0, an senten'in& t#e$, an ea'# of t#e$, to a fine of 1200, or in 'ase of insolven'y, to t#e 'orresponin& subsiiary i$prison$ent pres'ribe in su'# 'ases, an to t#e pay$ent of t#e 'osts of t#e trial. -n t#e ni&#t of t#e 30t# ay of Nove$ber, 1907, in t#e $uni'ipality of -r$o', 1rovin'e of .eyte, t#e $uni'ipal treasurer, a''o$panie by a poli'e$an, foun various utensils, use for s$o3in& opiu$, in'luin& a la$p an a pipe, in a store o/ne by one of t#e efenants, "an "ay'o, an #is partner, *nres ". *vila. "#ese utensils /ere foun near or uner t#e *vila4s be in t#e roo$ o''upie by #i$ %ointly /it# t#e efenant (o )en'#o, /#o /as e$ploye as an assistant in t#e store. "#is roo$ 'onne'te /it# t#e roo$ o''upie by t#e efenant, "an "ay'o, by a s$all passa&e/ay. "#e is'overy of t#ese utensils /as 'on'lusively establis#e by t#e testi$ony of t#e /itnesses for t#e prose'ution, an /as not enie by t#e efenants, /#o a$itte t#at t#ey /ere not aut#ori5e uner t#e provisions of se'tion 7 of t#e -piu$ .a/ is to #ave su'# utensils in t#eir possession. 6ut t#ey enie t#e alle&ation of t#e infor$ation, t#at t#ese utensils /ere in t#eir possession or 'ontrol at t#e ti$e of t#eir is'overy, 'lai$in& t#at t#ey /ere t#e property of *nres *vila, one of t#e 'o- proprietors of t#e store. *vila a$itte t#at #e /as t#e o/ner of t#e utensils in 7uestion, but s/ore at t#at ti$e of t#eir is'overy #e /as in (ebu, /#ere #e #a &one on business not lon& before t#e sei5ure8 t#at #e #a left for (ebu prior to t#e passa&e of *'t No. 17+18 t#at at t#e ti$e /#en #e left for (ebu #e #el a li'ense, uner t#e provisions of *'t No. 14+1 , /#ereby #e /as aut#ori5e to s$o3e opiu$, an to #ave in #is possession, t#e utensils for s$o3in& opiu$ /#i'# /ere foun in #is roo$8 t#at not anti'ipatin& t#e passa&e of *'t No. 17+1, #e left t#e i$ple$ents in 7uestion t#e tray in #is roo$8 an t#at #is partner, "an "ay'o, an t#eir e$ployee in t#e store, (o )en'#o, #a no interest /#atever in t#e o/ners#ip or 'ontrol of t#ese utensils. "#e prose'ution introu'e t#ree /itnesses /#o testifie t#at t#e efenant, "an "ay'o, /as t#e real o/ner of t#e pipe an ot#er utensils in 7uestion, an t#at t#ey #a seen "an "ay'o s$o3in& opiu$ /it# t#e pipe on various o''asions in t#e $ont#s of *u&ust, )epte$ber, an -'tober, 1907. 9efenants introu'e evien'e /#i'# tene to s#o/ t#at t#ese t#ree /itnesses /ere professional &a$blers /it# no o''upation or visible $eans of support, an /#olly un/ort#y or 'reit or belief8 "an "ay'o an #is partner, *vila, e'larin& t#at on various o''asions t#ese /itnesses #a be&&e t#e$ for opiu$ an for per$ission to s$o3e it, an t#at /#en t#eir re7uest /as enie t#ey be'a$e an&ere, an testifie falsely at t#e trial in a spirit of reven&e. )e'tion 7 of *'t No. 17+1 is as follo/s! ,a0 :;'ept upon t#e pres'ription of a uly li'ense an pra'ti'in& p#ysi'ian or upon la/ful per$it of t#e (olle'tor of <nternal Revenue, it s#all be unla/ful for any person not a uly li'ense an pra'ti'in& p#ysi'ian, p#ar$a'ist, se'on 'lass p#ar$a'ist, li'ense ispensator of opiu$, or a uly re&istere user of opiu$ /#en usin& t#e sa$e in a li'ense opiu$ ispensary only an in su'# 7uantities as $ay be state in #is 'ertifi'ate, to #ave in #is possession opiu$, or any pipes, #ypoer$i' syrin&es, or ot#er apparatus or parap#ernalia to be use for s$o3in&, in%e'tin&, or usin& opiu$ in any $anner. ,b0 *ny person violatin& t#e provisions of t#is se'tion s#all be punis#e by a fine not e;'eein& five #unre pesos or by i$prison$ent for a perio of not e;'eein& one year, or by bot# su'# fine an i$prison$ent, in t#e is'retion of t#e 'ourt! Provided, "#at all opiu$, pipes, an ot#er opiu$ apparatus an parap#ernalia foun in t#e possession of any person not aut#ori5e to #ave sa$e s#all be sei5e an forfeite to t#e Govern$ent. 9efenants on appeal atta'3e t#e 'onstitutionality of t#is se'tion on t#e &roun t#at its ena't$ent /as in violation of t#e provisions of se'tion 2 of t#e 1#ilippine 6ill, /#i'# provies t#at no person s#all be eprive of #is life, liberty, or property /it#out ue pro'ess of la/. *ppellants 'onten t#at opiu$ is a benefi'ial an /#oleso$e $ei'ine8 t#at to eprive one of su'# $ei'ine /#o $i&#t #ave nee t#ereof /oul infli't serious in%ury upon #is #ealt#8 an t#at t#e provisions of t#e -piu$ .a/ /#i'# forbis t#e #avin& t#e utensils for s$o3in& opiu$ in one4s possession in an infrin&e$ent on t#e personal liberty of t#e 'iti5en, /#i'# is &uarantee to t#e people of t#ese <slans by t#e ter$s of t#e 1#ilippine 6ill. =e o not ee$ it ne'essary to is'uss t#is 7uestion at len&t# in t#is 'ase, be'ause /e are 'onvin'e t#at t#e evien'e offere by t#e prose'ution is not suffi'ient to sustain a %u&$ent of 'onvi'tion. <t $ay not be i$proper, #o/ever, to ini'ate t#at is a fa't of &eneral 3no/le&e, not seriously 7uestione by t#in3in& $en, t#at t#e #abitual use of opiu$ to e;'ess is a vi'e e&rain& an is&ustin& in its tenen'ies, an perni'ious an an&erous to a e&ree in its effe't, $ental, $oral, an p#ysi'al, upon t#e iniviual ai'te t#ereto. =e t#in3, t#erefore, t#at t#ere 'an be no oubt of t#e po/er of t#e le&islature to eter$ine for itself /#et#er t#e inis'ri$inate use of t#is ru& is or is not $ar3e by 'onse7uen'es an&erous to t#e /elfare of t#e &eneral publi', so as to ne'essitate an %ustify 'ontrol of its use as a $ei'ine or ot#er/ise, uner su'# restri'tions as t#e le&islature $ay ee$ ne'essary to prevent its abuse. 6ut it is ur&e by t#e efense t#at a $oerate use of opiu$, or t#at t#e $oerate use of an opiu$ pipe, is not eleterious, an 'onse7uently 'an not be pro#ibite. =e ans/er t#at t#is is a 7uestion of fa't, /#i'# 'an only be in7uire into by t#e le&islature. )$o3in& opiu$ is a re'o&ni5e evil in t#is 'ountry. <t is a $atter of &eneral infor$ation t#at it is an insiious an an&erous vi'e, a loat#so$e, is&ustin&, an e&rain& #abit, t#at is be'o$in& an&erously 'o$$on /it# t#e yout# of t#e 'ountry, an t#at its usual 'on'o$itants are i$be'ility, pauperis$ an 'ri$e. <t #as been re&are as a proper sub%e't of le&islation in every =estern )tate. ,"erritory of =as#in&ton vs. *# .i$, 9 ..R.*., 392, 397.0 "#e sale an isposition of su'# ru& $ay un7uestionably be re&ulate an 'ontrolle by la/, an /#et#er its nature an '#ara'ter are su'# t#at, for t#e prote'tion of t#e publi', its possession by unaut#ori5e persons s#oul be pro#ibite, is a 7uestion of fa't an of publi' poli'y, /#i'# belon&s to t#e le&islative epart$ent to eter$ine. "#e is'retion of t#e le&islature in t#e e$ploy$ent of $eans /#i'# are reasonably 'al'ulate to prote't t#e #ealt#, $oral, or safety of t#e publi' is very &reat8 an so lon& as it oes not infrin&e upon t#e in#erent ri&#ts of life, liberty, an property, eit#er ire'tly or t#rou&# so$e li$itations upon t#e $eans of livin& or so$e $aterial ri&#t essential to t#e en%oy$ent of life, its eter$ination is 'on'lusive upon t#e 'ourts. ,>on .u'3 vs. )ears, 32 ..R.*., 738, 7398 )tate vs. *# (#e/, 1+ Nev., 20, 40 *$. Rep., 4888 In re ?un& @on, 28 Fe. Rep., 308.0 "#e is'overy of t#e pipe an ot#er utensils at t#e ti$e an pla'e above ini'ate tens stron&ly to support t#e 'ontention of t#e prose'ution t#at t#ey /ere foun in t#e possession of one or bot# of t#ese efenants, but it is not 'on'lusive evien'e as to t#at fa't. 1ossession #as been efine to be t#e etention or en%oy$ent of a t#in& /#i'# a $an #ols or e;er'ise by #i$self or by anot#er /#o 3eeps or e;er'ises it in #is na$e. ,6ouvier4s .a/ 9i'tionary, Ra/les4 revision. Aol. <<.0 (learly it involves a state of $in on t#e part of t#e possessor /#ereby #e intens to e;er'ise, an as a 'onse7uen'e of /#i'#, #e oes e;er'ise a ri&#t of possession, /#et#er t#at ri&#t be le&al or ot#er/ise8 an /#ile t#e intention an t#e /ill of possess $ay be, an usually are inferre fro$ t#e fa't t#at t#e t#in& in 7uestion is uner t#e apparent po/er an 'ontrol of t#e alle&e possessor, nevert#eless, t#e e;isten'e of t#e animus possidendi is sub%e't to 'ontrai'tion, an $ay be rebutte by evien'e /#i'# tens to prove t#at t#e person uner /#ose po/er an 'ontrol t#e t#in& in 7uestion appears to be, oes not in fa't e;er'ise su'# po/er of 'ontrol an oes not inten to re7uire, t#at t#ere be an o''upan'y, appre#ension, or ta3in&, t#at t#e ta3in& be /it# an intent to possess (animus possidendi. Ben'e persons /#o #ave no le&al /ills, as '#ilren of insuffi'ient unerstanin& an iiots, 'an not possess or a'7uire a 'o$plete possession ,1ot#ier, :tienne, see 1 >er., 3288 *bb. )#., 908 so /#ere stolen property is pla'e in t#e #ouse or upon t#e pre$ises of *, /it#out #is 3no/le&e or 'onsent, * is not properly spea3in& in possession of su'# property, so lon& as #e oes not assert a ri&#t to its 'ontrol, an is not $ove by t#e animus possidendi /it# referen'e t#ereto. "#e state$ents of t#e /itness *vila, if t#ey 'an be believe, furnis# a full, satisfa'tory, an suffi'ient e;planation of t#e presen'e of t#e utensils for s$o3in& opiu$ in #is #ouse at t#e ti$e of t#eir sei5ure, /#i'# is entirely 'onsistent /it# t#e alle&ations of t#e efenant t#at t#ose utensils /ere not at t#at ti$e in t#eir possession8 an, t#erefore, entirely 'onsistent /it# t#e inno'en'e of t#e efenants '#ar&e /it# a violation of t#e provisions of t#e above-'ite se'tion of t#e -piu$ *'t. "#e trial %u&e /as of opinion t#at t#e /itness *vila /as a per%urer an testifie falsely, basin& #is opinion upon t#e self-'ontrai'tory '#ara'ter of t#e testi$ony of t#is /itness, /#i'#, in #is opinion, left no roo$ for oubt t#at t#is testi$ony /as false an un/ort#y of belief. =e o not t#in3 t#at t#e evien'e of re'or establis#es t#is finin& of t#e trial 'ourt beyon a reasonable oubt. "#e only state$ent of self- 'ontrai'tory '#ara'ter /#i'# /e fin in t#e testi$ony of t#is /itness is t#at pointe out by t#e trial %u&e. "#e first 7uestion as3e t#e /itness upon ire't e;a$ination an #is ans/er t#ereto /ere as follo/s! C. .oo3 at t#ese arti'les $ar3e :;#ibits *, 6, (, an 98 /#at are t#ey use for, an /#o is t#e o/ner of t#e$D *. *ll t#e arti'les #ere are use for s$o3in& opiu$ /it# t#e e;'eption of t#is ba$boo ,t#e pipe in 7uestion08 t#e rest are $ine. < say it is not $ine be'ause t#e $etal /#i'# &ives it stren&t# is not of t#e sa$e s#ape as t#at on $ine. Epon 'ross-e;a$ination by t#e provin'ial fis'al, t#e /itness testifie as follo/s! C. 6ut t#is pipe, :;#ibit *, is not your pipeD *. <t appears li3e $y pipe, but t#ere are so $any pipes t#at loo3 ali3e. C. *ns/er t#e 7uestion, is t#is your pipe or notD *. ?es, sir8 it is. C. "#en /#y i you say before t#at it /as not yoursD *. 6e'ause it is very irty, an as t#ere are ot#er pipes t#at loo3 li3e it, < i not say it /as $ine. C. No/ tell t#e trut#, is it true t#at %ust a fe/ $o$ents a&o you state t#is pipe /as not yours be'ause your pipe #as a ifferent s#ape pie'e of $etal t#an t#at /#i'# is on t#is pipeD *. < state before t#at it /as not t#e sa$e be'ause it is very irty. C. 9i you not say t#at it /as not yours be'ause t#e $etal /as ifferentD *. 6ut < re$e$ber no/ t#at it is $ine. C. )tate /#et#er or not you sai t#e $etal on your pipes /as ifferentD *. < sai t#at before. C. =#at #as 'ause you to '#an&e your $in about t#e $etalD *. "#e ifferen'e is t#at t#e $etal is roun /#i'# 'ause $e to oubt its bein& $ine. C. "#en you #ave '#an&e your $in an e'ie t#at it is yoursD *. ?es, sir8 be'ause < 3no/ it is roun. C. =#at about t#e $etalD Bas it '#an&e its appearan'e sin'e you $ae t#e state$entD *. <t #as not '#an&e sin'e t#en. C. "#en you are 7uite sure t#at it is your pipe, are youD *. ?es, sir. C. No oubt about it allD *. No, sir8 t#ere is no oubt. F<)(*.. <t is true t#at before you ans/ere t#e 7uestion, /#en you /ere as3e about re'o&ni5in& t#e pipe, you e;a$ine t#e pipe for $ore t#an ten se'ons before you ans/ere an sai it /as not your pipeD *. ?es, sir8 be'ause < i not re'o&ni5e it at first &lan'e be'ause it is very irty. C. *ns/er t#e 7uestion, is not true t#at you 'arefully e;a$ine t#e pipe before you state t#at it /as not yoursD "#is is your ire't e;a$ination. *. <t is true t#at < e;a$ine it, but < i not re'o&ni5e it i$$eiately be'ause it is a lon& ti$e sin'e < #ave seen it. =e o not t#in3 t#at t#e fa't t#at t#e /itness, upon ue refle'tion an 'onsieration, an after a 'areful an e;tene e;a$ination of t#e pipe, 'orre'te #is first state$ent in re&ar t#ereto, is proof 'on'lusive t#at #is state$ent as $oifie /#ere false an un/ort#y of 'reit. <t /ill be observe t#at #e appears to #ave $oifie #is testi$ony uner t#e ri&i 'ross-e;a$ination of t#e prose'ution /#en #is attention /as espe'ially ire'te to t#e 7uestion of o/ners#ip of t#e e;#ibit /#i'# /as pla'e in #is #an. <f #e /as inee a eliberate per%urer an /ent upon t#e stan for t#e purpose of /illfully testifyin& falsely, it /oul see$ $ore reasonable t#at #e s#oul #ave 'lai$e t#e o/ners#ip of t#e pipe uner t#e e;a$ination of 'ounsel for t#e efenant, rat#er t#an t#at fa't so essential to t#e efense s#oul #ave evelope upon 'ross- e;a$ination, at a ti$e /#en, /it#out t#e ai of t#e prose'ution, it 'oul not #ave been establis#e ot#er/ise. <t $ay /ell be t#at at first &lan'e t#e /itness /as $ista3en as to t#e ientity of t#e pipe, /#i'# #a been out of #is possession for $any $ont#s, urin& /#i'# t#e $etal finis#in& $i&#t #ave be'o$e tarnis#e, eit#er in t#e store /#ere #e left it, or in t#e #ans of t#e offi'ers of la/ /#o #el it after its sei5ure. <t appears t#at *'t No. 17+1 /as not in for'e /#en t#is /itness left (ebu, an at t#at ti$e #e #a a li'ense /#i'# aut#ori5e #i$ to s$o3e opiu$ an to #ave in #is possession an uner #is 'ontrol t#e ne'essary utensils for t#at purpose. "#ere is not#in& in'reible in #is state$ents t#at #e left t#e pipe in 7uestion in #is roo$, e;pe'tin& to fin it t#ere upon #is return, an /e t#in3 t#at, &ivin& to t#e efenants t#e benefit of t#e oubt, t#e testi$ony of t#is /itness s#oul be a''epte as true. "#e testi$ony of t#e t#ree /itnesses for t#e prose'ution, /#o e'lare t#at t#ey #a seen t#e efenants s$o3in& t#e pipe in 7uestion on various o''asions, if it 'oul be believe, /oul 'ast &rave oubt upon t#e trut# of t#e e'larations of t#e /itnesses, ta3en to&et#er /it# t#e evien'e tenin& to prove t#at t#ey /ere a'tuate in testifyin& by a feelin& of reven&e, be'ause t#e efenants refuse to let t#e$ #ave opiu$ or to s$o3e in t#eir store after t#e passa&e of t#e -piu$ .a/, is suffi'ient to %ustify us in re%e'tin& t#eir testi$ony. -ne of t#ese /itnesses a$itte on t#e stan t#at #e #a be&&e "an "ay'o to let #i$ s$o3e opiu$ in #is store, an t#at "an "ay'o #a refuse to &rant #is re7uest, an ta3in& into 'onsieration t#e /ort#less '#ara'ter of t#ese /itnesses, t#eir suspi'ious $oe of livin&, t#e fa't t#at t#ey #a no 3no/n $eans a &ainin& a la/ful liveli#oo, an t#e fa't t#at uner t#e la/, infor$ers re'eive a s#are in t#e fine infli'te upon violators of t#e -piu$ .a/, /e feel 'o$pelle to #ol t#e state$ents of t#ese /itnesses as un/ort#y of 'reit an belief. "#e %u&$ent an senten'e of t#e trial 'ourt s#oul be an are #ereby reverse, an t#e efenants a'7uitte of t#e offense /it# /#i'# t#ey are '#ar&e, /it# t#e 'osts in bot# instan'es e ofi'io. !rellano, ".#, $orres, Mapa, #ohnson, and %illard, ##., concur. (opyri&#t F 2007-2014 1#ilippine.a/.info "#e$e by "#e$e Borse
Garrison et al. vs. Court of Appeals: Supreme Court rules that while US nationals employed in Philippine naval bases are exempt from income tax, they are still required to file Income Tax Returns