Vda. De Tan Toco TRANSACTION INVOLVED NO.

THE SUBJECT PROPERTIES OF THE MUNICIPALITY CANNOT BE

v Municipal  Widow of Tan Toco had sued the municipal council of ATTACHED AND SOLD FOR THE PAYMENT OF JUDGMENT ISSUED
Council of Iloilo Iloilo for the amount of 42,966.40 as purchase price of AGAINST THE MUNICIPALITY
two strips of land at:  REASON FOR SUCH PROHIBITION: The character of the public
Poor municipality a. Calle J.M Basa consisting 592 square meters use to which such kind of property is devoted. The necessity for
of Iloilo cannot pay b. Calle Aldiguer consisting of 59 square meters government justifies that the property of public use of the
their obligation by  PURPOSE OF BUYING THE PROPERTIES: Those shall be municipality be exempt from execution just as it is necessary to
virtue of court used for the widening of street exempt certain property of private individuals in accordance
judgment against with Section 452 of the Civil Procedure
them HOW THE CASE STARTED  The principle governing property of the public dominion of the
 CFI, in ruling the collection suit filed by Tan Toco, State is applicable to property for public use of the
Public properties ordered Municipality of Iloilo to pay the purchase price municipalities as said municipal property is similar in character
of municipality plus interest  The PRINCIPLE IS THAT: Property for public use of the State is
cannot be subject  On account of lack of funds, municipality of Iloilo was not within the commerce of man and consequently, is
of levy or unable to pay, Tan Toco obtained a writ of execution inalienable and not subject to prescription
attachment against the property of the municipality  Likewise, the property for public use of the municipality is not
 By virtue of writ of attachment, the Sheriff attached the within the commerce of man so long as it is used by the public,
following properties of Iloilo and said property is also inalienable
a. Auto trucks used for street sprinkling
b. One police patrol automobile THE FOLLOWING ARE THE LEGAL AUTHORITIES USED BY THE SC IN
c. Police stations on Mabini street UPHOLDING THEIR DECISION
d. Lots used as markets by Iloilo, Molo, and Corpus Juris Property held for pubic uses, is not subject to
Mandurriao levy and sale under execution against such
corporation
AFTER NOTICE OF SALE, PROVINCIAL FISCAL OF ILOILO City of New Corporation cannot levy execution against the
CONTESTED THE ISSUED WRIT OF ATTACHMENT Orleans v Louisiana property of a municipality to collect the
 It primarily argued that attachment should be declared amount of the judgement rendered in favor of
null and void as being illegal and violative of the rights the corporation
of the municipality Klein v City of New Land, which is a public property is not subject
Orleans to execution on account of the debts of the city
RULING OF CFI: Dissolved the issued attachment
 The attachment levied upon the properties of
municipality is null and void

ISSUE: WON the property levied upon is exempt from execution