Mala in se and Mala prohibita

Actus no facit reum nisi mens sit

Actus me invito factus non meus actus
Where the language is plain and positive, and the
offense is not made to depend upon positive
willful intent and purpose, nothing is left to
interpretation.

Application of rule

There is no crime, when it is not clearly made

so by the statute
The language of penal statutes has been
frequently narrowed where the letter includes
situations inconsistent with the legislative intent
Penal statute shall be construed strictly to
safeguard the rights of the defendat

Limitations

If it would defeat the intent, policy and purpose

of the statute
When capable of 2 interpretations, the one
which will give effect to the intent of the statute
will prevail.

Statutes Strictly Construed

Statutes in derogation of rights

Statutes authorizing expropriations

Statutes granting privileges

Legislative grants to local government

Manila Lodge No. 761 vs Court of Appeals

Removal of officials

Butuan Sawmill, Inc. vs Bayview Theatre Inc.

Lacson vs. Roque

Naturalization laws

Co y Quing Reyes vs . Republic

Statutes liberally construed

Election laws

Amnesty Proclamations (Tolentino vs Catoy)

Statutes prescribing prescriptions of crimes

Adoption Statutes (Malkinso vs Agrava, G.R. No. 36309)

Veteran and Pension laws (Santiago vs Commission on Audit)

Rules of Court

Other statutes: curative, redemption laws, statutes providing

exemptions from execution (Belen vs De Leon, G.R. No. 16412),
laws on attachment, warehouse receipts, probation laws, statute
granting powers to an agency created by the Constitution)

Statutes Imposing Taxes and

Custom Duties

Taxes and Custom Duties

Taxation

An inherent power of the state

Incident of sovereignty

Unlimited in its range

Involves taking away a portion of their property for

the support of the government

Rule

Construed strictly against the government and

liberally in favor of the taxpayer

Tax or customs laws:

may not be extended by implication beyond the clear

import of their language
Nor their operation enlarged so as to embrace matters
not specifically provided

Reason for rule

Taxation is a destructive power

Interferes with the personal and property rights
of the people

Statutes Granting Tax Exemptions

Tax Exemptions

Portions of a tax obligation which, by a

provision of law, allows for a reduction or the
elimination of that obligation to pay taxes

Rule

Statutes granting tax exemptions must be

construed strictly as against the taxpayer and
liberally in favor of the taxing authority

Reason for Rule

Tax

Lifeblood of the government

It is an inherent power of the state

Qualification of Rule

The rule is not absolute

Qualifications:

When the law is clear and unambiguous, the law

must be taken as is

When the law is in favor of the government, a strict

construction is not needed

Statutes Concerning the Sovereign

Rules concerning the sovereign

Restrictive statutes which impose burdens on

the public treasury or which diminish rights and
interests are strictly construed

Do not embrace the sovereign unless the sovereign

is specifically mentioned

Statutes authorizing suits against

the state

Suits against the State

The state may not be sued without its consent

Logical Reason

Practical Reason

Rule

Statutes whereby the state gives its consent to

be sued is strictly construed