G.R. No. L-33052 - Quimpo vs. Mendoza

Petitioner: Angel R. Quimpo, owner of a building in Cagayan de Oro City assessed at ₱20,000.00 for 1969 (Tax Declaration No. 2102).
Respondents: Leoncio Mendoza, City Treasurer of Cagayan de Oro (in official and personal capacity) and Judge Bernardo Teves, Presiding Judge of CFI-Misamis Oriental, Branch IV.

Annual realty tax: ₱400.00, payable in four equal installments under R.A. 5447—due on or before March 31, June 30, September 30, and December 31.
Petitioner paid the first three installments (₱300.00) on time. On August 27, 1970, he tendered ₱124.00 (₱100.00 tax + ₱24.00 penalty as computed by him).
City Treasurer refused, insisting on ₱196.00 (₱100.00 tax + ₱96.00 penalty), relying on Section 42 of R.A. 521 (City Charter of Cagayan de Oro) and Provincial Circular No. 18-64 (July 17, 1964).
On September 2, 1970, petitioner deposited ₱124.00 by consignation with the Clerk of Court and filed a suit for mandamus and damages praying to:

Compel acceptance of ₱124.00 and issuance of receipt and tax clearance.
Declare the Treasurer’s penalty computation illegal.
Award ₱12,000.00 as actual, moral, exemplary damages, attorneys’ fees, and costs.

CFI Branch IV dismissed the suit, applying this Court’s decision in Padilla v. City of Pasay (23 SCRA 1349), holding penalty must be 2% monthly on the original tax (₱400.00) and demanding protest payment under R.A. 521, Sec. 58(b).
Petitioner filed a petition for certiorari in the Supreme Court.

Whether R.A. 5447 amended R.A. 521 to make the basic and additional real property tax due in four equal installments on specified dates, thereby fixing delinquency and penalty computation on each installment rather than on the original annual tax.
Whether petitioner’s failure to pay the penalty under protest (R.A. 521, Sec. 58(b)) divests the court of jurisdiction to entertain the suit.
Whether petitioner is entitled to damages for the Treasurer’s alleged wrongful refusal and interpretation of the law.