FACTS:
The Court of First Instance of Bulacan rendered a judgment holding petitioner liable to private respondents and ordering the municipality, among others, to pay private respondents the loss of income from rentals on subject lots and attorney’s fees.
ISSUE(S):
Whether or not the funds of the Municipality of San Miguel, Bulacan are public funds which are exempt from execution.
HELD:
YES. It is a well settled doctrine of the law that not only the public property but also the taxes and public revenues of such [municipal] corporations cannot be seized under execution against them, either in the treasury or when in transit to it. Judgments rendered for taxes, and the proceeds of such judgments in the hands of officers of the law, are not subject to execution unless so declared by statute.
