PEOPLE%v%LINSANGAN%

FACTS:%
1. Ambrosio* Linsangan* was* prosecuted* for* non7payment* of* cedula* or* poll* tax*
under* Section* 1439* in* connection* with* Section* 2718* of* the* Revised*
Administrative*Code.*
o Section*14397*Specifies*the*person*required*to*pay*the*cedula*tax*
o Section* 27187* A* person* liable* to* the* cedula* tax* and* remained* to* be*
delinquent* in* payment* and* who* upon* demand* of* the* provincial*
treasurer* fails* to* pay* the* same,* shall* be* prosecuted* and* shall* be*
sentenced*to*imprisonment*for*5*days*for*each*unpaid*cedula.**
2. He*was*sentenced*to*suffer*imprisonment*for*5*days*and*to*pay*the*costs.*
3. From* this* judgment* he* appealed,* alleging* that* the* trial* court* erred* in* not*
declaring*said*sections*unconstitutional*and*void.*
4. The*case*was*decided*and*tried*by*the*lower*courts*before*the*Constitution*
took* effect.* However,* while* the* appeal* was* pending* the* Constitution* took*
effect*and*become*effective.*
5. Under* Section* 1(2)* of* Article* III* of* the* Constitution,* it* provides* that* no*
person*shall*be*imprisoned*for*debt*or*non7payment*of*poll*tax.**
6. Thus,* the* appellant* maintains* that* the* judgment* of* conviction* violates* such*
provision*of*the*Constitution.*
*
ISSUE:%W/N%Linsangan%should%be%convicted%for%nonCpayment%of%poll%tax%
%
HELD:%NO.%
1* Article* XV,* Section* 2* of* the* Constitution* provides* that* all* laws* of* the* Philippines*
shall*continue*in*force*until*the*inauguration*of*the*Commonwealth.*Such*laws*shall*
remain*inoperative*unless*inconsistent*with*the*Constitution.*
2.*Thus,*since*Section*2178*of*the*Revised*Administrative*Code*is*inconsistent*with*
Section* 1(12)* of* Article* III* of* the* Constitution,* no* judgment* of* conviction* can* be*
based*thereon.*
3.*Thus,*the*judgment*appealed*from*must*be*reversed.*