Facts:

• Petitioner is Manila Trading and Supply Co., a corporation that is the lessee of three parcels of land in the Port Area, Manila, owned by the Philippine Government.
• Petitioner previously recorded their lease on the Government's certificate of title No. 4938.
• After the structures built by the petitioner were destroyed during the war, they erected new buildings that cost over a million pesos.
• On April 2, 1951, petitioner requested the Manila Court of First Instance to require the register of deeds to enter and annotate their declaration of property ownership on certificate of title No. 4938.
• The register of deeds demanded payment of P1,308 for the assurance fund, as required by section 99 of the Land Registration Act.
• Petitioner argued that section 99 is inapplicable because the matter does not involve the original registration of "land" or the entry of a certificate showing title as registered owners in heirs or devisees.
• Petitioner contended that "buildings" and "improvements" are not considered "land" under the Act.

Issue:

• (Unlock)

Ruling:

• The court ruled in favor of the register of deeds, affirming the order to...(Unlock)

Ratio:

• The court reasoned that although buildings may not be registered separately and independentl...continue reading