Instruction No. 27

INSTRUCTION CONCERNING CIVIL CASES IN
WHICH THE GOVERNMENT OF THE
COMMONWEALTH OF THE PHILIPPINES
IS A PARTY

May 13, 1942

Mr. JOSE P. LAUREL
Commissioner of Justice
and
Mr. JOSE YULO
Chief Justice of the Supreme Court

All civil cases concerning taxes, in which the Government of the Commonwealth of the Philippines or any officer or instrumentality of said Government is a party, and which were pending in Philippine judicial courts at the outbreak of the war shall henceforth proceed and be tried and decided as promptly as possible after substituting the Philippine Executive Commission or the appropriate officer thereof for the Commonwealth of the Philippines or for the officer or instrumentality thereof.

Y. HAYASHI
Director-General of the
Japanese Military Administration

Source: Office of the Solicitor General Library