Posados v. City of Manila, 274 U.S. 410 (1927)

Posados v. City of Manila

No. 363

Argued April 28, 1927
Decided May 31, 1927
274 U.S. 410

CERTIORARI TO THE SUPREME COURT

OF THE PHILIPPINE ISLANDS

Syllabus

1. The duty of the Collector of Internal Revenue of the Philippines to issue, and of the Insular Auditor to countersign, a warrant to the City of Manila for the share of internal revenue receipts assigned to it by the Administrative Act of 1917 is mandatory and (in the absence of any uncertainty as to the amount of the collections) ministerial and enforceable by mandamus. P. 415.

2. Whatever the power of the Auditor over settlement of accounts between the City and the Metropolitan Water Board, they do not authorize him to direct that the Collector withhold money from the City’s share of internal revenue collections to pay a claim of the Board for water used by the city government. P. 416.

___P.I. ___ affirmed.

Certiorari (271 U.S. 658) to a judgment of the Supreme Court of the Philippine Islands, in an original proceeding, granting a writ of mandamus requiring the Collector of Internal Revenue to issue, and the Insular Auditor to countersign warrants for moneys due the City out of receipts from internal revenue taxes.