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Posados v. City of Manila, 274 U.S. 410 (1927)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
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.
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Chicago:
U.S. Supreme Court, "Syllabus," Posados v. City of Manila, 274 U.S. 410 (1927) in 274 U.S. 410 Original Sources, accessed July 2, 2025, http://www.originalsources.com/Document.aspx?DocID=NGZJLAU5586JTF2.
MLA:
U.S. Supreme Court. "Syllabus." Posados v. City of Manila, 274 U.S. 410 (1927), in 274 U.S. 410, Original Sources. 2 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=NGZJLAU5586JTF2.
Harvard:
U.S. Supreme Court, 'Syllabus' in Posados v. City of Manila, 274 U.S. 410 (1927). cited in 1927, 274 U.S. 410. Original Sources, retrieved 2 July 2025, from http://www.originalsources.com/Document.aspx?DocID=NGZJLAU5586JTF2.
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