This action was brought to recover the amount due on a promissory note.-Among the conditions stipulated between the debtor and creditor are the following: "In the event of this note not being paid at maturity I (debtor) will pay interest at the rate of 10% per annum from the date of said note to the date of payment, and further, in case of same being placed in the hands of attorneys for collection for reason of the fault, I will pay an extra sum of 25% of the face of the note for attorney's fees." The defendant did not appear on the trial, and the lower court refused to render a judgment in favor of the plaintiff for the 25% provided for in said promissory note. COST; LIMITATION BY COURT.-While the courts are justified in limiting the amount stipulated by the parties to be charged for the collection of a money obljgation to a reasonable amount, yet when the parties themselves fail to appear and to attempt to show that the amount stipulated is an unreasonable amount, there is very little occasion for the courts to intervene and exercise the discretion permitted by the law. The 25% provided for in the above note should have been granted. Northcott vs. Antonia Rimando, G. R. No. 12550, Jan. 7, 1919.) (John The only question presented by this appeal and by the admitted facts is whether or not merchandise, which is generally subject to the payment of Internal Revenue Tax is relieved from said tax when it is sold to the army or navy of the United States for resale to individual by means of or through the post exchanges or ships stores. The law under which the plaintiff claims exemption is the following: "No specific tax shall be collected on any article sold and delivered to the United States army or navy for actual use or issue by the army or navy, and any taxes which have been paid on articles so sold and delivered for such use or issue shall be refunded upon such sale and delivery, or upon the passage of this act.” (Art. 55 of Act No. 2339.) HELD: While post exchanges and ships stores are institutions within the army and navy of the United States and are recognized by the acts of Congress, and are under the control of the army and navy, we are inclined to believe that goods sold to the soldiers and sailors of the army and navy, even though they be sold through said exchanges by the intervention of officers of the army and navy, are not goods sold directly to the United States army or navy for actual use or issue by the army or navy. The money used for the purchase of merchandise sold through the post exchanges is not supplied by, nor for the United States army and navy. Neither docs the money received in the resale through the post exchanges become a general fund of the army and navy. (W. E. Olsen vs. J. Rafferty, Collector of Internal Revenue of the Philippine Islands, G. R. No. 12738, Jan. 8, 1919.) (Decided by the United States Supreme Court) CERTIORARI; NATURE OF WRIT; SEPARATE PROCEEDING.-The function of a writ of certiorari directed to the judge of an inferior criminal tribunal to bring up for review the record and proceedings before trial is simply to remove the record and proceedings into the superior court, to the end that justice may there be done by quashing the indictment or information, by proceeding to trial upon it, or otherwise, as the circumstances of the case may require, and it merely brings into play a supervisory jurisdiction without changing the nature of the case that is to be heard and determined. (Hartranft vs. Mullowny, U. S. Adv. Ops. (1918) p. 624.) COURTS; RULES OF DECISION; FEDERAL COURTS FOLLOWING DECISIONS OF INSULAR COURTS.-The judgment of the supreme court of the Philippine Islands construing local laws with respect to the registration of property under the Torrens system, and announcing a rule applicable to the Islands will not be disturbed by the Federal Supreme Court. (Gauzon vs. Compañia General de Tabacos de Filipinas, U. S. Adv. Ops. (1917,) p. 44.) (Decided by other American Courts) SALES; SALE OF GRAIN; TIME OF TAKING EFFECT; DELIVERY.-The buyer of wheat, in accordance with the rules of the Texas Wheat Growers' Association, wrote letters of confirmation, directing shipment to Galveston for export, and reciting: "Delivery of grain not perfected until grain reaches destination and ha been inspected and weighed." The seller having signed and returned such letters of confirmation, loaded the grain for shipment; bills of lading being issued to the seller, with directions to notify the buyer. Drafts attached to the bills of lading were paid by the buyer on presentation: the bills of lading being delivered to the buyer. Held that title then passed to the buyer, notwithstanding want of inspection and weighing, for there may be a sale without completed delivery, so that loss of the grain in a flood at Galveston must fall on the buyer. (Pampa Grain Co., vs. Oklahoma City Mill and Elevator Co., 244 F., 477.) HOMICIDE; CONSPIRACY TO COMMIT CRIME; LIABILITY.-When two or more persons, in furtherance of a common design, enter upon the perpetration of a burglary, armed and prepared to kill if opposed, and while so engaged are discovered, and in the effort to escape one of the burglars shoots and kills one who is trying to arrest him, all are held equally guilty of the homicide, in the Nebraska case of Romero vs. State, 164 N. W., 554, although one of them, who is not armed with a deadly weapon, escapes before the shooting, and such killing is not part of the pre-arranged plan. (Case and Comment, June, 1918, p. 57.) CONTRACTS; ANTICIPATORY BREACH; WAIVER OF REPUDIATION.— The plaintiff had contracted with the defendant to deliver a quantity of merchandise in installments, each to be paid for within thirty days after its delivery. After the second delivery the plaintiff repudiated; the defendant repeatedly tried, in vain, to induce the plaintiff to continue performance. When payment on the second delivery came due, the defendant refused to pay unless the plaintiff would go on with his contract. Relying on the defendant's action as first a waiver of the repudiation, and then a breach of the contract, the plaintiff sued to recover the price of the goods delivered. The defendant counterclaimed for damages arising from the repudiation. Held, that the conduct of the defendant was not such a "waiver" as a matter of law, and that the plaintiff's repudiation was a "continuing breach of which the defendant was at liberty to avail at any time during its continuance." (Hadfield vs. Colter, 170 N. Y. Supp., 643; Vol. 28, No. 1, Yale Law Journal, 86.) Victoriano Yamzon has the distinction of being the first Filipino lawyer admitted to practice law in the United States Court for Shanghai. This privilege was granted him through the initiative of Judge Lobingier of that court while Yamzon was visiting Shanghai for the interest of the Manila Merchants' Association. 1917 Serviliano de la Cruz, the editor of the "Heraldo Pangasinan" and General Manager of the Pangasinan Exposition, was in the city to make arrangements for the transportation of visitors who will attend the exposition and the inauguration of the capitol of Lingayen. The law alumni feeling that they are prepared to do their share in the running of the government of their country are beginning to enter the field of politics and the following will present their candidacy at the coming election: Alejandro de Guzman, '13, for re-election as representative from Pangasinan. Manuel Roxas, '13, for representative from Capiz. Dionisio Villanueva, '16, for governor of Zambales. Nicolas Estella, '17, for governor also of Zambales. Agustin Y. Kintanar, '17, for representative from Cebu. Exequiel M. Santos, '17, for third member of the Provincial Board of Nueva Ecija. Vicente R. Ybiernas, '17, for president of Iloilo. RIZAL DAY AND THE COLLEGE OF LAW The participation of the College of Law in the Rizal Day Parade on December 30, 1918, was a success. The building of the University of the Philippines, reproduced into a cute miniature and embellished with three beautiful girls, elicited the admiration of the public and won for the College a silver medal and a diploma. SENIORS ELECT OFFICERS At a meeting held on January 4, Mr. Montano Ortiz was elected class prophet Mr. Cecilio Lim class historian, Mr. Dionisio de Leon class orator, Mr. Engracio Abasolo memorial speaker, Mr. Hermogenes Caluag, class tree speaker, and Mr Ramon B. Felipe banquet speaker. The Class President appointed the following committees: Class Day Commillee Dionisio de Leon Arturo A. Ignacio Hermogenes Caluag Memorial Committee Hermogenes Caluag Cecilio Lim José Laki |