Case Digest (G.R. No. L-3062)
Facts:
Hilarion C. Tolentino v. The Board of Accountancy, Robert Orr Ferguson and Hans Hausamann, G.R. No. L-3062, September 28, 1951, the Supreme Court En Banc, Bautista Angelo, J., writing for the Court.The plaintiff, Hilarion C. Tolentino, a Filipino certified public accountant (Certificate No. 1224, issued March 16, 1948), filed an action for declaratory relief in the Court of First Instance of Manila challenging the constitutionality of Section 16‑A of Commonwealth Act No. 3105, as amended by Commonwealth Act No. 342 (authorizing accountants to practice under a trade name). The suit named the Board of Accountancy and the foreign accountants Robert Orr Ferguson (British subject) and Hans Hausamann (Swiss subject) as defendants; notice was served on the Solicitor General under Rule 66. Attorney Claro M. Recto was permitted to appear as amicus curiae in support of the law’s validity.
Tolentino alleged that Ferguson and Hausamann practiced under the trade name "Fleming & Williamson," and that Section 16‑A was unconstitutional class legislation because it purportedly permitted only accountants, and not members of other professions, to adopt trade names. The defendants admitted the material facts: the firm name "Fleming & Williamson" originated in 1925, was purchased and ultimately used by Ferguson & Hausamann, who formed a partnership on June 10, 1946, registered their articles with the Securities and Exchange Commission, and registered the trade name with the Bureau of Commerce under Act No. 3883, as amended by Act No. 4147, renewing the registration on September 17, 1948.
The Board of Accountancy did not answer the complaint; only Ferguson and Hausamann filed an answer. The case was submitted on the pleadings and memoranda. The tri...(Subscriber-Only)
Issues:
- Procedural: Does the plaintiff have a sufficient cause of action (a justiciable controversy and standing) to challenge the constitutionality of Commonwealth Act No. 342 in an action for declaratory relief under Rule 66?
- Substantive: Is Commonwealth Act No. 342 (amending Commonwealth Act No. 3105 to permit accountants to use trade names) unconstitutional as class legislation or otherwise violative of equal ...(Subscriber-Only)
Ruling:
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Ratio:
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Doctrine:
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