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Case Digest: Insular Life Assurance Co., Ltd. vs. Feliciano (73 Phil 201)

Insurance Law | Concealment, Representations, Warranties, Conditions, Exceptions Petitioner/Insurer: Insular Life Assurance Co., Ltd. Respondent: Dr. Serafin D. Feliciano Insured: Evaristo Feliciano In 1934 , Evaristo Feliciano applied for two life insurance policies with Insular Life Assurance Co., Ltd. At the time of his application, Feliciano was suffering from advanced pulmonary tuberculosis . On the same date, Dr. Trepp , who had taken X-ray pictures of Feliciano’s lungs, informed Feliciano’s brother, Dr. Serafin D. Feliciano , that the insured was already in a very serious and practically hopeless condition. Despite this medical condition, the application form contained a question asking whether the applicant had ever suffered from any ailment or disease of the lungs, including pleurisy, pneumonia, or asthma. The answer written on the application to this question was “No.” The answers in the application were written by the company’s soliciting agent, Romulo M. David , alleged...
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Case Digest: Villanueva v. City of Iloilo 26 SCRA 578 (1968)

Taxation Facts: The City of Iloilo enacted Ordinance No. 11, series of 1960, imposing municipal license taxes on persons engaged in operating tenement houses. The Villanuevas, owners of several tenement houses, challenged the ordinance, arguing it was unconstitutional, oppressive, constituted double taxation, and violated the rule of uniformity. They had already been paying real estate taxes and claimed that other cities did not impose similar tenement taxes. The lower court declared the ordinance illegal, finding it oppressive, constituting double taxation, and beyond the city’s authority. Issue: Whether Ordinance No. 11, series of 1960, imposing municipal license taxes on tenement houses, was valid under the Local Autonomy Act (Republic Act No. 2264) . Ruling: The Supreme Court reversed the lower court’s decision and upheld the validity of the ordinance. It held that the tax was a license tax on the business of operating tenement houses, not a real estate tax. Double taxation was...
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