Mercado v. Real
Mercado v. Real
Mercado v. Real
vs.
The plaintis alleged that, the naked owners being the ones under a duty
to pay the tax for the lands, they should recover the amount which was deducted
from their share of the fruits and applied, against their will, to the payment of
the tax. The naked owners, with the exception of the defendant, agreed with this
contention and paid to each of the plaintis the sum of P206.47, which is oneseventh of the P1,445.29 deducted from the products of the land corresponding
to the plaintiffs.
The present action was brought to compel the defendant to pay also to the
plaintiffs the amount of P206.47.
A demurrer was interposed to the complaint for failure to allege facts
sufficient to constitute a cause of action. The court sustained the demurrer on the
ground that the action is premature under article 505 of the Civil Code providing:
"Any taxes which may be imposed directly upon the capital, during the
usufruct, shall be chargeable to the owner.
"If paid by the latter, the usufructuary shall pay him the proper
interest on any sums he may have disbursed by reason thereof; if the
usufructuary should advance the amounts of such taxes he shall recover
them upon the expiration of the usufruct."