Sunday, November 27, 2016

ABRA VALLEY COLLEGE vs. AQUINO

"Ang kamahalan ng tao ay wala sa pagka-hari, wala sa tangos ng ilong at puti ng mukha, wala sa pagka-pari na kahalili ng Diyos, wala sa mataas na kalagayan sa balat ng lupa: wagas at tunay na mahal na tao, kahit laking gubat at walang nababatid kundi sariling wika, yaong may magandang asal, may isang pangungusap, may dangal at puri, yaong di nagpapa-api at di nakiki-api; yaong marunong magdamdam at marunong lumingap sa bayang tinubuan." - Emilio Jacinto


Naku naku naku!! mag ki-Christmas na..

(this is a re-post from 12/3/2015)
Ika 30 ng Nobyembre. Araw ng Supremo. But I’m watching the movie I’ve missed Heneral Luna through a dirty cheap-copied dvd. Well at least its hi-tech, you didn’t have to dim the lights, the copy is auto-dim lighted,  complete with background talks. laughs, fanfare and a remastered can-of-pork-&-beans sound. 

Well they can all make an effin movie about all the historical heroes they want, but still, it’s the brains of Emilio Jacinto I am intrigued about. 

And if they’re gonna make a movie out of his secretive life, the person to portray this must do ultimate justice to it. They need to put an equally intelligent human being to match the dude’s clever psyche as what is portrayed about him in history books. 

Thing is, nothing much is written about the dude, that’s why a lot of people are intrigued.. well, okay just me. 

Aside from being tagged as the Utak Ng Katipunan, mostly a brief biography is all you’d find in the internet. 

This is endearing:
"...tatag na ang kanyang pagka-tao: tahimik subalit walang takot lumaban. 
Dahil sa hikahos, napilitan siyang ilipat ng ina sa pagaaruga ng kanyang kapatid, si Jose Dizon, upang ipagpatuloy ang pag-aaral sa colegio. Sa tustos ng tio, nakatapos si Emilio ng bachelor of arts (licenciado) sa Colegio de San Juan de Letran, matapos ng araw-araw na kutya at libak ng mga mayamang ka-clase dahil sa kanyang pagka-dalita. 
Pumasok siya sa Universidad de Santo Tomas upang mag-aral ng abogasiya. Nabanggit ng mga kakilala niya sa Santo Tomas nuon na tahimik pa rin siya, hamak pa rin ang damit, at wala pa ring takot makipag-suntukan. 
Ang nadagdag, sa ulat nila, ay ang sagad niyang hangad na maging malaya ang Pilipinas. Dala marahil ng tukso at paghamak na tinanggap mula pagka-bata, o ang mga pag-api ng EspaƱol na nabasa niya sa kumakalat nuong propaganda ng mga ilustrado. Anuman ang dahilan, sa murang gulang na 19 “hinog” na si Emilio sa papalapit na himagsikan."
I think I felt his spirit once when I was studying in the same school (LETRAN), while peeing in our toilet I was struck face to face with this strong rallying, life determining, pentel-penned wordings on the cubicle wall “Ang kinabukasan ng himagsikan ay nakasalalay sa iyong hinahawakan – Emilio jacinto”.

Me and my classmates would always laugh whenever we’d pee, “Dude this is a masterpiece hahaha”.  Whoever the fuckin dude who wrote that vandalism on the wall must have just read the Cartilla as supplementary reading to his Philippine History class. Of course it reached the office of the father rector, and immediately they sent the janitors to paint over it.

So.. we were jam packed outside cussing the janitor “Tang na naman oh manong o?” “Manong bat binura mo?” “Utos ni father yan” "Utos puro utos puro utos!" LOL “Lagot ka kay Emilio Jacinto, mumultohin ka nun dito” “Si father lang yon eh, eto galing sa utak at kamay ng rebolusyonaryong bayani” IPAGLABAN ANG HIMAGSIKAAAN!!!” “IPAGLABAAN!!” LOL “MABUHAY ANG KATIPUNAAAN!!!” “MABUHAAAY!!!” LOL.

We were watching the opening of the big canned paints parang ang sarap hawakan yung brush. "O yosi ka muna manong..." "Huy yosi ko yan!!" "Manong.. punta ka ke Aling Bising.. kunin mo isang pack ng sigarilyo, on the house.. kami na gagawa nyan okey?" So tinatry naming utuin. "Mga batang ito umalis kayo dyan, malalagyan mga uniporme ninyo ng pintura"  "Opo!" Pinakialaman eh. Sarap kasi tumulong sa kapawa mo... weh! actually.. sarap kasi subukan yung mag paint. 

The case...

FACTS:

Abra Valley College rents out the ground floor of its college building to Northern Marketing Corporation while the second floor thereof is used by the Director of the College for residential purposes. The municipal and provincial treasurers served upon the College a “notice of seizure” and later a “notice of sale” due to the alleged failure of the College to pay real estate taxes and penalties thereon. The school filed suit to annul said notices, claiming that it is tax-exempt.

ISSUE:

Whether or not the tax imposition on the College is violative of the Constitutional prohibition against taxation of religious, charitable, and educational entities.

HELD:

While the Court allows a more liberal and non-restrictive interpretation of the phrase “exclusively used for educational purposes,” reasonable emphasis has always been made that exemption extends to facilities which are incidental to and reasonably necessary for the accomplishment of the main purposes. 

While the second floor’s use, as residence of the director, is incidental to education; the lease of the first floor cannot by any stretch of imagination be considered incidental to the purposes of education. 

The test of exemption from taxation is the use of the property for purposes mentioned in the Constitution. 

Abra Valley College loses this case insofar as the commercial aspect is concerned. The residential incident however is lawful and was given weight.