Villarta V Cuyno Case Digest

GREGORIO VILLARTA, GLICERIO VILLARTA and MARINA
VILLARTA, plaintiffs-appellants, vs. FAUSTA CUTAMORA VDA. DE CUYNO,

BASILIDES, PAZ, MAXIMA, ENRIQUIETA, IRENEO and CATALINO, all
surnamed CUYNO, PATERNO JAVELLANA and TEODORO
CUTAMORA, defendants-appellees
FACTS: Plaintiff Gregorio Villarta is the father of his co-plaintiffs Glicerio and Marina Villarta. The
disputed land belonged originally to Isidoro Cuyno, who had assigned a small portion thereof to one
Clemente Olaybar, who, declared it for real estate tax purposes, in his name. The remaining portion
of said land was declared in the name of Isidoro Cuyno. Isidoro Cuyno died sometime before 1936.
For failure of his heirs to pay the real estate taxes due, said portion was forfeited to the Government.
To avoid its eventual sale at public auction, one of the children of Isidoro Cuyno, asked plaintiff
Gregorio Villarta to pay the amount of said taxes. Accordingly, Gregorio Villarta paid the municipal
treasurer of Ubay several sums of money. Thereafter, Gregorio Villarta caused this portion to be
declared in his name. Meanwhile, he had purchased from Clemente Olaybar the aforementioned
small portion, which the latter had acquired from Isidoro Cuyno.
Gregorio Villarta commenced the present action alleging that defendants herein had forcibly
deprived them of the possession of the land in question and as a consequence, of the owner's share
in the products thereof. The evidence for the plaintiffs tend to establish that, despite the
aforementioned payments to the municipal treasurer of Ubay, Gregorio Villarta had been unable to
take possession of said land, except a small part thereof, because the other parts of the land,
constituting the bulk thereof, had been allegedly sold conditionally by Isidoro Cuyno to several
parties, from whom Gregorio Villarta claims to have redeemed said parts in three (3) separate
transactions. Defendants herein filed Civil Case against Gregorio Villarta to recover the land in
question from Gregorio Villarta, upon the ground that the same represents their share in the estate
of Isidoro Cuyno, as heirs of his now deceased son Marciano Cuyno; and defendants herein illegally
deprived Gregorio Villarta of the possession of said land.
At the outset, it should be noted that plaintiffs' action is based primarily upon the payment made by
Gregorio Villarta to the municipal treasurer of Ubay of the overdue real estate tax on the portion of
the land in question which had been forfeited to the Government for delinquency in the payment of
said tax. Plaintiffs contend that Gregorio Villarta had thereby acquired the rights of the deceased
Isidoro Cuyno in and to said property. However, the delinquent taxpayer was the estate of Isidoro
Cuyno, not Gregorio Villarta, so that payment by the latter merely subrogated him into the rights of
the Government as creditor for said delinquent taxes (Article 1236, Civil Code of the Philippines).
ISSUE: WON Villarta subrogated him into the rights of the Government as creditor for said
delinquent taxes.
HELD: No.
The delinquent taxpayer was CUYNO, not Villarta.
The delinquent taxpayer was the estate of Isidoro Cuyno, not Gregorio Villarta, so that payment by
the latter merely subrogated him into the rights of the Government as creditor for said delinquent
taxes (Article 1236, Civil Code of the Philippines).
As a matter of fact, the municipal treasurer of Ubay did not, by accepting said payment by Gregorio
Villarta, sell the aforementioned property to him. Indeed, said officer did not execute any deed of
conveyance in favor of Gregorio Villarta. What is more, the receipts given to the latter by said officer
were issued, not in his (Gregorio Villarta's) name, but in that of Isidoro Cuyno. The fact that Gregorio
Villarta accepted said receipts, issued in the name of Isidoro Cuyno, indicates that the former, also,
understood that he was not thereby purchasing the property, but, had made the payment for the
account or benefit of Isidoro Cuyno. In fact, the letter of the municipal treasurer of Ubay to Gregorio
Villarta refers to said payments of Gregorio Villarta as part of the process of "repurchase" by his "in
behalf of the declared owner, Mr. Isidoro Cuyno". Thus, Gregorio Villarta thereby became
a trustee for the benefit of Isidoro Cuyno, or his heirs.

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GREGORIO VILLARTA, GLICERIO VILLARTA and MARINA

VILLARTA, plaintiffs-appellants, vs. FAUSTA CUTAMORA VDA. DE CUYNO,

The delinquent taxpayer was CUYNO, not Villarta.

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