Gallardo v Morales (Taxation)

Gallardo v Morales
G.R. No. L-12189. April 29, 1960
 FACTS:
In accordance with a compromise agreemen, a decision was rendered therein by the Court of First Instance of Manila, on February 3, 1956, sentencing defendant Morales to pay to plaintiff Gallardo P7,000.00. In due course, the corresponding writ of execution was issued and delivered to the Sheriff of Manila, who, on August 8, 1956, garnished and levied execution on the sum of P7,000.00, out of the P30,000.00 due from the Capital Insurance & Surety Co., Inc., to said defendant, as beneficiary under a personal accident policy issued by said company to defendant’s husband, Luis Morales, who died, on August 26, 1950, by assassination.
Defendant asked the sheriff to quash and lift said garnishment or levy on execution.
 ISSUE:
whether a personal accident insurance which "insures for injuries and/or death as a result of murder or assault or attempt thereat" is a life insurance, within the purview of Rule 39, section 12, subdivision (k), of the Rules of Court, exempting from execution.
RULING
Yes.
Indeed, it has been held that statutes of this nature seek to enable the head of the family to secure his widow and children from becoming a burden upon the community and, accordingly, should merit a liberal interpretation.
exemption statutes or rules should be liberally construed with a view to giving effect to their beneficent and humane purpose. To this end, every reasonable doubt as to whether a given property is or is not exempt should be resolved in favor of exemption.